稅務預先核釋制度現況分析與檢討

Analysis and Evaluation of the Tax Advance Ruling System in Taiwan

隨者經貿全球化，國際貿易及經濟活動成長逐年快速，以及台灣加入WTO組織後，相關稅制亦應隨之改革，以因應國際貿易之需求。OECD經合組織為因應此種需求，於移轉訂價指導原則中增列稅務預先核釋制度，使得各國投資廠商可事先透過將形成特定交易活動在投資國的租稅負擔，進行稅法疑義之申請，有利於規劃未來投資計劃。另在台外商協會亦透過白皮書方式建請我國制定此機制，以利外商進行租稅規劃，我國於2004年始行公布「稅務預先核釋作業要點」，惟初期申請件數與其他國家相比並未較多，故實有必要從目前法規範進行分析與檢討，本文試圖從我國稅務預先核釋制度實施以來，說明此制度對於我國企業的影響，首先探討人民有無請求稅務主管機關為租稅解釋的權利？其後，針對稅務預先核釋所涉及的相關議題，針對現行條文分析整理，如預先核釋之概念、適用範圍、法律效果、法定程序及其救濟途徑，同時參照國外稅務預先核釋機制，如日本、香港、美國等，配合我國稅務預先核釋制度加以分析說明，以釐清相關爭議，並作為未來修法的參考。

Following the trend of globalization, the international trade and economic activities grow rapidly and vigorously. Taiwan needs to reform its tax environment so as to maintain the economic superiority in Asia and Pacific region. Especially, after joining WTO the economic and trade contact between Taiwan and other countries Foreign investors expected more transparent taxes and levies system to be established in Taiwan, and suggested Taiwan to establish the Advance Tax Rulings system ,for handling the tax levying of the specific transaction and the unnecessary controversy between taxpayer and government can be minimized. The Ministry of Finance adopted the suggestions of those foreign investors, and promulgated the regulation of 'Working Guidelines for Advance Tax Rulings' that was a new milestone for the internationalization of tax environment of Taiwan. However, there is still considerable difference between the system adopted by Taiwan and the system of other countries in the world. It seems that there is still the considerable space for making further improvement. The purpose of the paper is to discuss the difference and similarity between the Advance Tax Rulings System in Taiwan and that of the other countries. Meanwhile, suggestions on the amendment of the relevant laws are proposed in the paper.