啟源顧問有限公司的部落格

Comparison of Major Taxes in Taiwan and Mainland China

中國大陸和臺灣的稅務比較

臺灣營利事業所得稅課徵方式比較

一、  擴大書面審核申報

係指營業收入加非營業收入合計不超過新臺幣三千萬之臺灣中小企業，因帳務不健全及為免除國稅局查帳之困擾，縱使公司帳務結算後之純益率低於臺灣國稅局訂定之擴大書審純益率，亦同意在結算時調整純益率至擴大書審純益率申報納稅（例:帳上純益率是2%，同意申報純益率為6%）。

優點：

1.    採用此種方式僅需要書面審核，被調帳查核的機會較小，案件抽查比率約10%。

2、   可不用精細的處理帳務，故可以用很低的價格，委託外面事務所代辦報稅及記帳事宜。

缺點：

Tax Differences Between Setting Up a Branch and a Subsidiary in Taiwan

For a foreign entity that is seeking to do business in Taiwan, a branch and a subsidiary are two commonly utilized methods. From an accounting perspective, a branch is equivalent to an extension of the parent organization and maintains its accounts jointly with the parent. The parent company is fully liable for the branch’s liabilities and legal claims. In comparison, a subsidiary is a separate corporate entity set up by the holding company. It maintains a separate set of books and its liabilities and legal claims cannot be passed on to the parent. When a foreign corporation expands its business in Taiwan, it usually involves in trading of common products, warehouse registration, manufacturing for domestic sale or export sale, or further invest in other business entities in exchange for shares.

Which is the most tax-efficient business structure for a foreign company investing in Taiwan? First, Taiwan tax law imposes a 20% corporate income tax on a foreign corporation’s Taiwan subsidiary earnings, a 21% on the dividends from its after-tax earnings, and a 5% on its undistributed profits. Under the current Taiwan tax law, a foreign corporation is not subject to the 20% tax on dividends earned by its Taiwan subsidiary until the moment the dividends are distributed to the foreign parent company.

Foreign companies are subject to a 20% corporate income tax on its earnings from a Taiwan branch office, and a 0% on the dividends from its after-tax earnings. Because a branch office is an extension of the parent company, it does not pay tax to the Taiwan government on dividends from its after-tax earnings. However, dividends distributed to a foreign company’s Taiwan branch due to its investments in Taiwan, are regarded as directly distributed to the foreign parent company and are subject to a 20% dividend income tax. After we understand the above tax laws, it is easier to choose between a branch or a subsidiary while investing in Taiwan. Therefore, Kaizen recommends:

1.A foreign company investing in Taiwan will get more benefits by setting up a subsidiary when the main purpose is to further invest in other Taiwanese companies.

外國公司來台灣設立分公司及子公司稅務差異分析

一般外國企業來台投資大致可分為設立分公司或子公司兩種，從財務的角度看，分公司與母公司的財務是一體的，分公司等於是母公司的延伸體，分公司的債權債務，母公司必須完全承擔；而子公司是母公司投資設立的獨立個體，子公司與母公司在財務上各自獨立，子公司的債權債務與母公司無關。而外商來台投資，不外乎從事一般商品買賣業或做工廠登記，從事生產製造並內、外銷或轉投資其他事業體取得投資股權。

就台灣稅制規定來看，外國企業來台如何投資最有利？首先，依照台灣稅制規定，外商來台投資設立子公司營利事業所得稅稅率是20%，稅後盈餘匯出股利扣繳稅率為21%，未分配盈餘則課徵5%，外國企業在台子公司轉投資台灣其他企業之股利所得，台灣現行法令並不會重複課稅，在股利所得實際發放到海外母公司帳上時才會課徵20%。

外國企業在台分公司營利事業所得稅率為20%，稅後盈餘匯出股利扣繳稅率0%，因為分公司為其海外母公司的延伸體，所以稅後盈餘匯回其母公司帳戶不用再向台灣政府繳稅，但其分公司若有投資台灣其他企業取得股利所得，在該被投資企業發放股利給其在台分公司時，則視同股利發放於海外母公司，帳上須扣繳21%股利所得稅。所以當我們了解上述相關稅法規定後，不難明白來台投資應設立子公司或設立分公司較有利。所以啟源建議:

一、 外商來台投資取得被投資公司股權，應設立子公司在稅務上較有利；

二、外商來台投資是為了從事生產製造或內、外銷事業，則應設立分公司在稅務上較有利；

Introduction to Individual Income Tax in Taiwan

Individual Income Tax (IIT) in Taiwan, it is levied on incomes generated by individuals that income sourced from Taiwan. Tax residence and non-tax residence had been introduced to different tax rates, Tax Residence calculate their tax payable for the year in accordance to the progressive tax rate, however, non-tax residence will be tax at a different rate according to the Income Tax Act.

1.       Tax Basis

IIT is residence-based income tax levy, which is, when a person had been determined as a taxable person in Taiwan, the worldwide income which they had been obtained in the year is subjected to be taxable. The above situation will be varied due to the situation involved in each tax residence: -

(1)     Taiwan citizens who had to earn (e.g employment incomes) from the Peoples Republic of China (China) would obtain tax rebates if the taxpayer had paid his tax in China.

(2)     Any foreign income sourced by the tax residence in Taiwan shall be calculated in accordance with Income Basic Tax.

Guide about Taxation System in Taiwan

1.   Introduction

The Taiwan tax system is a general term of the Taiwan tax regulations and audit management systems. The current taxation in Taiwan can be divided into two types, the national tax and local tax (municipal and country(city) tax) from the tax revenue right.

The national tax includes profit-seeking enterprise income tax, individual income tax, estate tax and gift tax, commodity tax, business tax, tobacco and alcohol tax, futures transaction tax, securities transaction tax, customs duty and the mining tax.

The local tax (municipal and country(city) tax) includes land tax (land value tax, land value-added tax), stamp tax, vehicle license tax, house tax, deed tax, entertainment tax and special tax. At present, the tax revenue in Taiwan accounts for about 70% of the total revenue, and the income tax is the most important tax, it accounts for about 40% of the tax revenue, followed by the value-added and non-value-added business tax and commodity tax.

Guide about Taiwan Profit-Seeking Enterprise Income Tax

1.   Introduction

The Profit-seeking Enterprise Income Tax is the income tax levied by the Taiwan government on the surplus of Taiwan’s profit-seeking enterprise, and the nature of it is similar to Enterprise Income Tax in China. The taxpayers include corporate legal persons, and sole proprietorship, partnership, company (including a Taiwan branch of a foreign company), and any other form of organization that operates for profit-seeking purposes through a fixed place of business, regardless of whether the enterprise is owned by the government, private sector, or jointly by the government and the private sector. The taxable income of profit-seeking enterprises is the net income after deducting various expenditures, losses, and taxes from their total income.

2.   Tax Base and Tax Rate

A profit-seeking enterprise in the form of a sole proprietorship, partnership, or company (including a subsidiary that is wholly owned by a foreign company or a joint venture company) is subject to profit-seeking enterprise income tax on its worldwide income. The taxable income of a company for purposes of the profit-seeking enterprise income tax is gross income (including exempt income), less all allowable expenses, and losses. A foreign tax credit is available for income tax paid in other countries on income derived from outside Taiwan. The credit may be used to offset the foreign tax paid against the enterprise’s Taiwan income tax liability, but the credit may not exceed the tax liability that would result if the foreign-source income is added to the Taiwan taxable income and taxed at the applicable domestic rate.

Guide for Taiwan Business Tax

1.   Introduction

Taiwan implemented the business tax, which levied on value-added in 1986. The scope of taxation includes the sales of goods, services, and the import of goods. The tax base is the balance of its total revenue minus capital equipment and non-capital expenditures in every month or every two months. The business tax rate divided into two types, the general tax calculation business entities and special tax calculation business entities. The former refers to the business entities who are taxed on value-added tax, and the latter refers to the business entities who are taxed on the total amount of revenue.

2.   Scope of Taxation

Pursuant to the Value-added and Non-value-added Business Tax Act (Business Tax Act or BTA), the sale of goods and the provision of services in Taiwan, as well as the import of goods into Taiwan, are subjected to business tax.

台灣個人所得稅簡介

台灣個人所得稅亦稱為“綜合所得稅”，指台灣對個人所得徵收的一種稅，其課徵對象僅限於來源於台灣地區的所有所得。綜合所得稅是將納稅人的各種所得加以合併，減除不同的免稅額和扣除額後，按確定稅率徵稅。個人所得稅納稅人分為居住者和非居住者。對居住者一般按累進稅率徵稅，對非居住者按通常稅率徵稅。

一、 稅基

台灣的個人綜合所得稅採取「屬地原則」徵稅，除下列例外，只對個人的台灣來源所得課徵個人所得稅：

1、 台灣公民如有中國大陸來源所得（例如：大陸工作之薪資），應繳納台灣所得稅，但在大陸已繳納之所得稅允許依法抵扣。

2、 台灣居住者之海外所得，須依最低稅負制，計算所得基本稅額。