全球最低稅負制與我國企業之關聯：兼論課稅方案評估

The Relationship Between the Global Minimum Tax and Taiwanese Enterprises: An Evaluation of Tax Policy Options

本研究旨在因應跨國企業租稅規避與全球稅基侵蝕，探討全球主要國家自2024年起陸續實施之全球最低稅負制(GMT)對我國跨國企業之潛在租稅衝擊。為分析企業所面臨的風險與稅負成本，本研究蒐集上市櫃公司資料，模擬其應繳補充稅額並分析產業與公司特性對受影響金額的關聯。結果顯示，營收規模大、研發支出比例高以及投資國外子公司收益多的企業，因有效稅率較低，更易成為GMT受影響對象。此外，規模愈大、國外營收占比與權益法投資收益越高者，須繳補充稅額也愈多。本研究結果可做為政府調整租稅政策與優惠措施的參考，協助兼顧稅收與企業競爭力，並減輕我國企業因GMT而增加的稅負壓力。

This study examines the potential impact of the OECD Global Minimum Tax (GMT), which began taking effects in major jurisdictions starting in 2024, on Taiwanese multinational enterprises (MNEs). Using data from Taiwanese listed and over-the-counter (OTC) companies, we simulate additional tax liabilities under the GMT framework and investigate how firm characteristics and industry attributes are associated with firms’exposure to the minimum tax.
The results show that firms with larger revenue scales, higher research and development expenditures, and substantial income from foreign subsidiaries are more likely to be affected by the GMT. Further, firms with lower effective tax rates exhibit greater exposure to potential tax increases. In addition, companies with higher proportions of foreign revenue and equity-method investment income are more likely to incur larger top-up tax liabilities.
Our results provide empirical evidence on the distributional effects of the GMT across Taiwanese MNEs and offer insights into which types of firms face the greatest exposure to GMT-related tax costs, providing a basis for policymakers to calibrate more targeted domestic responses to the GMT.