境外資金匯回管理運用及課稅條例適用爭議問題研究

Research on Controversial Issues Relating to The Management, Utilization, and Taxation of Repatriated Offshore Funds Act

受到國際反避稅、稅務金融資訊交換、國際反洗錢及中美貿易戰等因素的影響，臺灣的稅務居民已意識到，資金停留在境外不是最安全的地方，許多人想將境外的資金匯回。但要匯回資金首先要面對課稅的問題，因為這些多年來在境外所累積的資金，很可能涉及有應課稅的所得。為了迎接這波的資金匯回，財政部提出了一部專為資金匯回制定的法律，解除資金匯回的課稅疑慮。但財政部在執行面卻又顯得保守，造成申請人以扭曲的行為來適用的這部專法，造成更多的爭議問題。本文就這些爭議問題，提出評析。

Under the influence of international anti-tax avoidance, tax financial information exchange, international anti-money laundering and Sino-US trade war, Taiwan’s tax residents have realized that it is not relative safer to park their funds abroad and therefore, many Taiwanese people desire to repatriate overseas funds back to Taiwan. However, we need to face the first issue of taxation of possible taxable income accumulated abroad for a long period. In order to encourage the wave of repatriated offshore funds, the Ministry of Finance has specifically proposed a law to relieve the taxation doubts on repatriated funds. In the other hand, the Ministry of Finance has imposed a conservative manner on implementation, leading to applicants’ distorted behavior to apply for this law, which evokes more controversial issues. This article presents an analysis of these controversial issues.