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| Title: | 數位經濟課稅對企業影響之研究
The Impact of Taxation of the Digitalized Economy on Enterprises |
| Authors: | 朱芷萱
Chu, Chih-Hsuan |
| Contributors: | 陳明進
Chen, Ming-Chin
朱芷萱
Chu, Chih-Hsuan |
| Keywords: | 數位經濟課稅
支柱一
過渡性措施
國際稅法
Digital Economy Taxation
Pillar One
Interim measures
International Tax Law |
| Date: | 2023 |
| Issue Date: | 2023-09-01 14:41:08 (UTC+8) |
| Abstract: | 在國際貿易、數位經濟的盛行之下，企業往往運用稅制差異與資訊不對稱進行避稅(Tax Avoidance)，進而造成稅基流失，使跨國企業「全球利潤分配」與「反避稅」成為關注議題。2015年OECD頒布BEPS(Base Erosion and Profit Shifting)行動計畫1(Action 1)，並提出四種過渡性措施(Interim measures)作為暫時性因應辦法，各國遂陸續採用其建議。然而，前開措施引起許多爭議，故OECD於2019年提出雙支柱(Two-Pillar)概念，確立一致性課稅方法(unified approach)，稱為支柱一(Pillar One)。本研究先介紹過渡性措施與支柱一，說明稅制的運作與內容，再以大型跨國數位企業為個案，探討前開稅制對企業的影響。最後，回歸到台灣企業，以台積電為個案，探討支柱一對公司的影響。本研究指出過渡性措施對企業之收入、成本、有效稅率均產生影響，且企業傾向以稅負轉嫁消弭增額成本；而在支柱一下，企業之有效稅率仍受影響，但企業可由稅額扣抵(Tax Credit)、實質營運之方式，降低無效率之稅負。
With the prevalence of international trade and the digital economy, multinational companies can engage in tax avoidance by using the discrepancies in tax and information asymmetry, resulting in base erosion. As the result , making multinational enterprises’s "global profit allocation" and "anti-tax avoidance" become highly concerned.
In 2015, the OECD released BEPS (Base Erosion and Profit Shifting) Action 1, which has mentioned four interim measures as temporary solutions for taxation in digital economy. Several countries subsequently began adopting OECD`s recommendations. However, these measures have sparked considerable controversy. Therefore, in 2019, the OECD proposed the concept of "Two-Pillar" and established Pillar One as a unified approach for the digital economy.
This thesis introduces the content of interim measures and Pillar One first, and then discuss the impact of the interim measures and Pillar One on businesses by using multinational digital enterprises as cases. Finally, returning to local enterprises, taking TSMC as a case to discuss the effects of Pillar One on the company. The thesis indicates that under the interim measures, the revenue, costs, and effective tax rate of companies are affected, by using tax shifting. Under Pillar One, the effective tax rate of companies is impacted, however, the thesis suggested that companies can reduce inefficient tax through tax credit or substantial operation. |
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| Description: | 碩士
國立政治大學
會計學系
110353103 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353103 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
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