推動全球運籌發展計畫相關所得稅制研究

A Study on Income Tax and Global Logistics Development

隨著全球化的快速發展，發展全球運籌是各國政府近年來努力之目標，我國89年10月通過之「全球運籌發展計畫」及91年5月核定通過「挑戰2008：國家發展重點計畫」中之「營運總部計畫」，皆致力於基礎建設與行政程序之改善。但所得稅負擔，亦是廠商所關注的重點，為避免租稅成為我國發展全球運籌之障礙，本文將從所得稅率、租稅協定、租稅優惠等3方面，與新加坡、荷蘭、韓國等國家比較，檢討我國所得稅制，提出改善建議。

With globalization rapidly advancing, countries all over the world have been vigorously pursuing global logistics development. Taiwan introduced a project to develop global logistics in 2000, and included plans for promoting operations headquarters development in the Challenge 2008 Six-Year National Development Plan launched in 2002. Both initiatives were targeted at improving logistics infrastructure and administrative efficiency. The tax system, particularly taxation of income, constitutes another significant factor in business investment decision. This study compares Taiwan with Singapore, the Netherlands, and South Korea in the areas of tax rates, tax agreements, and preferential tax measures, and puts forward suggestions for improving Taiwan’s tax structure with a view to reducing its investment barriers and facilitating its global logistics development.