台商透過境外公司租稅規劃之研究-以香港及新加坡為例

• Main Authors: Shugn Lee, 李淑君
• Other Authors: Chia-Ying Ma
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/5z8wg3

碩士 === 東吳大學 === 會計學系 === 96 === The objective of the study treats of international tax planning of Taiwanese companies which faced with the new enterprise tax law of China. Furthermore , the Closer Economic Partnership Arrangement（CEPA）signed with China and Hong Kong will affect the competitive ability of Taiwanese companies. According to the goal of tax planning, there are two tax saving effect. When the goal of Taiwanese companies is to improve the fund utilization, we advise that enterprise could establish the offshore companies in Hong Kong. If Taiwanese companies want to emphasize investing outcome, we advise that enterprise could establish the offshore companies in Singapore. In addition, we take the manufacturing industry as the example to evaluate the tax saving effect under CEPA. We find that the products of Taiwanese companies with zero sales tax, which can not apply for CEPA , could create tax saving effect.