外幣兌換損益的稅捐課徵

Taxation of Foreign Exchange Gains and Losses

在經貿發展跨境交錯的今日，有關匯率變動的風險如何在稅法上適當處理，格外值得重視。首先，在營利事業「跨境買賣資產」及「跨境融資交易」的個案中，由於存在著財務會計與稅務會計處理上的不一致，也因此，外幣兌換損益何時才算確定「實現」，經常引起徵納雙方間的不同意見。爭議之處在於：外幣兌換損益是否一定要「結匯」為新臺幣方可認列？倘若依循會計學上的「實現原則」及「損失認列原則」，則部分司法實務的觀點，應有重新詮釋的空間。其次，在營利事業設立「海外常設機構」的個案中，該海外常設機構的經營成果，如因外幣換算而產生兌換損益時，該筆損益究竟應歸屬國內的總機構，或歸屬於國外的常設機構？特別在租稅協定的框架下，倘締約國針對「常設機構所得」採取「國外所得免除法」時，可能產生「稅捐無人國」的課稅窘境。究應如何解決，即值得吾人深入探究。外，在營利事業設立「海外投資公司」的個案中，對「受控外國企業」（簡稱CFC）具控制能力的我國營利事業，應如何將其取自CFC的所得換算為新臺幣，原則上有「及時換算法」及「資產負債表日法」可茲適用，本文亦將分析比較上述兩法的優劣，並提供各界對於外幣兌換損益的稅捐課徵，有更多討論與反思的素材。

This essay explores how to deal with the risk of fluctuating foreign exchange rates from the view of tax law. This issue is worth discussing when cross-border business develops vigorously nowadays. Firstly, in the case of 'cross-border asset trading' and 'cross-border financing' of profit-seeking enterprise, there is an inconsistency between financial accounting and tax accounting, which leads to a dispute of when is the 'realization' of foreign exchange gains and losses between tax authority and taxpayer. That is, is it necessary to 'settle' foreign currency in NTD before recognizing foreign exchange gains and losses? Concerning 'Realization Principle' and 'Imparity Principle' in accounting, some judicial practice should be reviewed. Secondly, in the case of 'Overseas Permanent Establishment' of profit-seeking enterprise, if there are foreign exchange gains and losses due to the settlement of the profit of overseas PE, these gains and losses should belong to domestic head office or PE itself? Concerning the exemption of foreign income from overseas PE under some tax treaty which could bring these gains and losses to a 'No Man's Land' of taxation, this issue is worth our in-depth discussion. Also, in the case of 'Overseas Investment Company' controlled by domestic profit-seeking enterprises, there are 'Permanent Converting Method' and 'Qualifying Date Method' to change the profit of 'Controlled Foreign Company' into NTD. This essay analyzes the pros and cons of the two methods, and wish to provide some materials for following discussions and reflections of taxation of foreign exchange gains and losses.