企業(yè)全球化之佈局

與

租稅管理

主講人：致遠(yuǎn)會(huì)計(jì)師事務(wù)所

周釧培會(huì)計(jì)師12壹、前言3根留臺(tái)灣、佈局全球4貳、我國(guó)營(yíng)運(yùn)總部規(guī)定促進(jìn)產(chǎn)業(yè)升級(jí)條例第七十條之一為鼓勵(lì)公司運(yùn)用全球資源，進(jìn)行國(guó)際營(yíng)運(yùn)布局，在中華民國(guó)境內(nèi)設(shè)立達(dá)一定規(guī)模且具重大經(jīng)濟(jì)效益之營(yíng)運(yùn)總部，其以下所得，免徵營(yíng)利事業(yè)所得稅：對(duì)國(guó)外關(guān)係企業(yè)提供管理服務(wù)或研究開發(fā)之所得。自國(guó)外關(guān)係企業(yè)獲取之權(quán)利金所得。投資國(guó)外關(guān)係企業(yè)取得之投資收益及處分利益。 5貳、我國(guó)營(yíng)運(yùn)總部規(guī)定(續(xù))企業(yè)營(yíng)運(yùn)總部租稅獎(jiǎng)勵(lì)實(shí)施辦法第二條促進(jìn)產(chǎn)業(yè)升級(jí)條例第七十條之一第一項(xiàng)所稱營(yíng)運(yùn)總部之國(guó)外關(guān)係企業(yè)，指在國(guó)外設(shè)立登記營(yíng)業(yè)，並符合以下各款之一者：一營(yíng)運(yùn)總部持有該企業(yè)有表決權(quán)之股份或出資額，超過(guò)該企業(yè)已發(fā)行有表決權(quán)之股份總數(shù)或資本總額半數(shù)。二 營(yíng)運(yùn)總部與該企業(yè)相互投資各達(dá)對(duì)方有表決權(quán)之股份總數(shù)或資本總額三分之一以上。三營(yíng)運(yùn)總部取得該企業(yè)過(guò)半數(shù)之董事席位。四營(yíng)運(yùn)總部之董事長(zhǎng)或總經(jīng)理與該企業(yè)董事長(zhǎng)或總經(jīng)理為同一人。五營(yíng)運(yùn)總部對(duì)該企業(yè)依合資經(jīng)營(yíng)契約規(guī)定，擁有經(jīng)營(yíng)權(quán)。 6貳、我國(guó)營(yíng)運(yùn)總部規(guī)定(續(xù))企業(yè)營(yíng)運(yùn)總部租稅獎(jiǎng)勵(lì)實(shí)施辦法第二條(續(xù))六該企業(yè)執(zhí)行業(yè)務(wù)股東或董事有半數(shù)以上與營(yíng)運(yùn)總部執(zhí)行業(yè)務(wù)股東或董事相同。七該企業(yè)之已發(fā)行有表決權(quán)之股份總數(shù)或資本總額有半數(shù)以上與營(yíng)運(yùn)總部為相同之股東持有或出資。計(jì)算營(yíng)運(yùn)總部持有前項(xiàng)國(guó)外關(guān)係企業(yè)之股份或出資額，應(yīng)一併計(jì)入營(yíng)運(yùn)總部之從屬公司持有該國(guó)外關(guān)係企業(yè)之股份或出資額。計(jì)算營(yíng)運(yùn)總部持有前項(xiàng)國(guó)外關(guān)係企業(yè)之股份或出資額，應(yīng)一併計(jì)入營(yíng)運(yùn)總部之從屬公司持有該國(guó)外關(guān)係企業(yè)之股份或出資額。7貳、我國(guó)營(yíng)運(yùn)總部規(guī)定(續(xù))企業(yè)營(yíng)運(yùn)總部租稅獎(jiǎng)勵(lì)實(shí)施辦法第三條公司申請(qǐng)適用營(yíng)運(yùn)總部租稅獎(jiǎng)勵(lì)，應(yīng)符合以下各款之規(guī)定：一僱用國(guó)內(nèi)員工人數(shù)月平均達(dá)一百人；其中大專以上畢業(yè)人員月平均達(dá)五十人。二年?duì)I業(yè)收入淨(jìng)額達(dá)新臺(tái)幣十億元。三年?duì)I業(yè)費(fèi)用達(dá)新臺(tái)幣五千萬(wàn)元。四營(yíng)運(yùn)範(fàn)圍涵蓋統(tǒng)籌各國(guó)外關(guān)係企業(yè)之經(jīng)營(yíng)策略、智慧財(cái)產(chǎn)管理、財(cái)務(wù)管理、國(guó)際採(cǎi)購(gòu)、市場(chǎng)行銷、後勤支援、人力資源、研發(fā)設(shè)計(jì)與工程技術(shù)或高附加價(jià)值生產(chǎn)等營(yíng)運(yùn)活動(dòng)。8貳、我國(guó)企業(yè)營(yíng)運(yùn)總部規(guī)定(續(xù))企業(yè)營(yíng)運(yùn)總部租稅獎(jiǎng)勵(lì)實(shí)施辦法第三條(續(xù))五國(guó)外關(guān)係企業(yè)應(yīng)於二個(gè)以上國(guó)家設(shè)立登記營(yíng)業(yè)，且須有實(shí)質(zhì)營(yíng)運(yùn)活動(dòng)。六國(guó)外關(guān)係企業(yè)之年?duì)I業(yè)收入淨(jìng)額合計(jì)達(dá)新臺(tái)幣一億元。前項(xiàng)第二款及第六款營(yíng)業(yè)收入淨(jìng)額之計(jì)算，公司與國(guó)外關(guān)係企業(yè)間或國(guó)外關(guān)係企業(yè)相互間交易所產(chǎn)生之營(yíng)業(yè)收入，不得重複計(jì)算。第一項(xiàng)第四款有關(guān)營(yíng)運(yùn)總部營(yíng)運(yùn)範(fàn)圍之認(rèn)定原則，由經(jīng)濟(jì)部洽商相關(guān)主管機(jī)關(guān)定之。

前項(xiàng)第二款及第六款營(yíng)業(yè)收入淨(jìng)額之計(jì)算，公司與國(guó)外關(guān)係企業(yè)間或國(guó)外關(guān)係企業(yè)相互間交易所產(chǎn)生之營(yíng)業(yè)收入，不得重複計(jì)算。9參、新興重要策略性產(chǎn)業(yè)租稅優(yōu)惠10參、新興重要策略性產(chǎn)業(yè)租稅優(yōu)惠(續(xù))公司符合前條新興重要策略性產(chǎn)業(yè)適用範(fàn)圍者，於其股東開始繳納股票價(jià)款之當(dāng)日起二年內(nèi)得經(jīng)其股東會(huì)同意選擇適用免徵營(yíng)利事業(yè)所得稅並放棄適用前條股東投資抵減之規(guī)定，擇定後不得變更。11肆、亞太地區(qū)營(yíng)運(yùn)總部之比較RegionalHQComparisonIncentivesMalaysiaSingapore*ThailandConcessionarytaxrateforregionalheadquarters0%IHQ0-10%RHQ15%10%ConcessionaryPeriod10years5yearsUnlimited*IHQ–InternationalHeadQuarters(GlobalHQ);RHQ–RegionalHeadQuarters**Renewableforanother5yearsonlyonincrementalincome12肆、亞太地區(qū)營(yíng)運(yùn)總部之比較(續(xù))RegionalHQComparisonEligibilityMalaysiaSingapore*ThailandPaid-upcapital￥13.6M(RM500K)￥13.9M(S$200K-S$500K)￥30.6M(Baht10M)Min.annualspending￥42M(RM1.5M)￥125M(S$2M-S$3M)NotspecifiedMin.annualspending3seniormanagementpersonnel10professionalsNotspecified13伍、租稅協(xié)定(TaxTreaty)

截至目前為止與我國(guó)簽訂租稅協(xié)定的國(guó)家有14個(gè)，包括: Europe： TheNetherlands、UK、Sweden、Macedonia Asia： Singapore、Malaysia、Indonesia、Vietnam Oceania： Australia、NewZealand Africa： SouthAfrica、Gambia、Swaziland、Senegal

善加應(yīng)用租稅協(xié)定可有效降低稅賦，惟部份國(guó)家訂有反避稅條款(Anti-Avoidance/Anti-TreatyShopping)須特別注意。14陸、免稅天堂之稅賦15陸、免稅天堂之稅賦(續(xù))OECD移轉(zhuǎn)訂價(jià)準(zhǔn)則規(guī)定說(shuō)明：

OECDChapterI(Arm’sLengthPrincipleParagraph1.25)Thefunctionscarriedout(takingintoaccounttheassetsusedandtherisksassumed)willdeterminetosomeextenttheallocationofrisksbetweentheparties,andthereforetheconditionseachpartywouldexpectinarm’slengthdealings.Forexample,whenadistributortakesonresponsibilityformarketingandadvertisingbyriskingitsownresourcesintheseactivities,itwouldbeentitledtoacommensuratelyhigheranticipatedreturnfromtheactivityandtheconditionsofthetransactionwouldbedifferentfromwhenthedistributoractsmerelyasanagent,beingreimbursedforitscostsandreceivingtheincomeappropriatetothatactivity.Similarly,acontractmanufactureroracontractresearchproviderthattakesonnomeaningfulriskwouldbeentitledtoonlyalimitedreturn.16柒、固定營(yíng)業(yè)場(chǎng)所

(PermanentEstablishment/FixedPlaceofBusiness)從事全球化佈局及租稅規(guī)劃管理須注意固定營(yíng)業(yè)場(chǎng)所可能產(chǎn)生的租稅問(wèn)題。在當(dāng)?shù)亟⒐潭I(yíng)業(yè)場(chǎng)所(實(shí)質(zhì)上)，即可能產(chǎn)生當(dāng)?shù)貋?lái)源所得，而有稅務(wù)申報(bào)問(wèn)題.請(qǐng)參看我國(guó)所得稅法第10條,有關(guān)固定營(yíng)業(yè)場(chǎng)所的規(guī)定.1718Manymultinationalsseektore-organizetheirsupplychainto:-reducecosts;increaserevenue;andimprovecustomerservice

throughthecost-effectivemanagementofmaterialsandproductsthroughallbusinessprocesses.19Theoverridingbusinessdriverbehindrecentlarge-scalesupplychainmanagement(“SCM〞)projectshasbeentherealizationofcompetitiveadvantagethroughtheco-ordinationofpurchasing,production,sales,distribution,logistics,R&Dandcustomerservicesonaglobalorregionalbasis.20Fromataxationperspective,SCMonaglobalorregionalintegratedbasisfacilitatethereplacementofthetraditionalcountry-basedtaxstructureswithaHubcotaxstructurecenteredaroundaprincipalwhichperformsasmanyoftheintegratedSCMfunctionsaspossible.Thefullriskmanufacturersanddistributorsareconvertedintotollprocessors(consignmentcontractmanufacturers)orcontractmanufacturers,andlimitedriskdistributors(“LRD〞)ormarketing/salessupportentities.21BuymaterialsManufacturerInventoryrisksWarrantyriskIntangiblesCapitalinvestmentTitletogoodsWorkingcapitalBuyfinishedgoodsDistributorInventoryriskWarrantyriskIntangiblesTitletogoodsPricingriskVolumeriskCreditriskSinglesourcedependencySellFinishedgoodsCustomerTraditionalManufacturing/DistributionModel22

CustomerContractManufacturing/LRDHubcoModelSaleWarrantyriskIntangiblesInventoryrisksCreditriskWorkingcapitalPricingrisk(long-term)Volumerisk(long-term)CapitalinvestmentLimitedRiskDistributorHubcoManufacturer

SupplierSinglesourcedependencyCostcontrolPricingrisk(short-term)Volumerisk(short-term)SaleSaleIndemnificationagreement23[Manufacturing,SalesandMarketingIntangibles/RisksShiftedtoLow-taxedPrincipal]ManufacturerCapitalinvestmentMakeServiceFeeHubco

SupplierSaleLRDagreementLimitedRiskDistributorSinglesourcedependencyCostcontrolPricingrisk(short-term)Volumerisk(short-term)Sale

CustomerWarrantyriskIntangiblesInventoryrisksCreditriskWorkingcapitalPricingrisk(long-term)Volumerisk(long-term)HubcoManufacturing/LRDModel24Strategies……..GoalistocentralizekeyvalueaddedbusinessfunctionsinalowornotaxjurisdictionwhilestrippingawayrisksandotherfunctionsinexistingoperationsThoroughunderstandingofbusinessfunctionandvaluedriversCreatescompleteanalysisofbusinesssupplychainfortransferpricingdefenseProvidesopportunitytoidentifyVATandotherindirecttaxplanningideasMayresultinadditionalcentralizationofbusinessfunctionsandreportinglines25SupplyChainPlanningCustomersPrincipal(SG/Malaysia/Taiwan?)PurchasematerialsChinaMalaysiaContractManufacturersSales&MarketingMfgservicesDeliverfinishedproductLimitedRiskDistributorsDeliverrawmaterialsThailandTaiwanAustraliaFinishedproductLegaltitlePhysicalServicesFLOWSSuppliersThailandAustraliaJapan26KeyTaxConsiderationsandStrategiesTransferPricingLocalcountrytaxexposureondeemeddispositionofintangibleassets(patents,trademarks,goodwill,customerlist,etc.)uponconversionsoffull-fledgedmanufacturertotollmanufacturers,andsalesandmarketingdistributorstatustolimitedriskdistributororsalesandmarketingsupportcompanyRemunerationtotollmanufacturerwillbearm’slengthbaseduponlocalfunctionalityandriskprofileRemunerationtolimitedriskdistributorwillbearm’slengthbaseduponlocalfunctionalityandriskprofile27KeyTaxConsiderationsandStrategies-Cont’dSubstanceTransactionalSubstance-contractualallocationofriskstoHubcoandlegalownershipofinventorybyHubcoPhysicalSubstance-physicalpresenceofkeyindividualswithcontroloversignificantfunctionsandrisksofthebusinesswithinHubcoOtherIssuesBusinesspurposePEissuesofprincipalcompanyVAT/Customs28KeyTaxConsiderationsandStrategies-Cont’dImpactoncurrentrelationshipswithtaxauthoritiesAuditsandothercurrentcontroversyCurrenttaxrulingsLegalandregulatoryExistingcontractswithcustomersands