| 摘要: | 從出生到死亡我們生活幾乎逃離不開稅，自2008年金融海嘯後，各國窮其力量來施行跨境cross border的租稅查察，對高淨值人士依據稅法將面臨高額稅負的問題，所以資產配置是十分重要。
由於租稅協定僅能針對簽訂之國家進行雙邊資訊交換，致我國隱匿於海外之資產及所得規避稅負之地區無其多，僅靠租稅協定是無法查悉。因此，啟動了受控外國公司與實際管理處所及OECD金融帳戶資訊交換標準CRS等法令通過，並於2017年11月底公佈「共同申報準則」規定來推動反避稅。
而國際間交換的資訊將不僅侷限於租稅之資訊，國與國之間能取得居住者之金融帳戶資訊，將會更有效的實施反避稅。故在各項國際反避稅措施積極進行的環境下，CRS需針對非居住者是否為我國稅務居民做判定。各國亦為了瞭解及調查位於他國所隱匿之稅收，進行必需之資訊交換，期將能改善稅基流失的情況。
因此，本研究將分析全球稅負法令相關變革的趨勢及我國如何因應改革的衝擊，尤以高淨值人士資產配置往往較為複雜。探討若加入OECD金融帳戶資訊主動交換共同申報準則對高淨值人士資產配置之影響，包括股票、不動產、現金及金融投資等各項資產。考慮以何種方式持有，可以在事前避免或減輕不必要的租稅風險，除可增加財富累積，更須思考如何兼顧財富的保障及傳承。
經研究結果發現，高淨值人士配置資產在運用規劃理財後，高淨值人士的稅負，確實在過程中產生實質的節稅效益。所以，OECD金融帳戶資訊主動交換共同申報準則對高淨值人士資產配置節稅問題，透過從事專業人士理財服務的協助，才能滿足高淨值人士資產保存與增值，及期能獲得最大之合規節稅，並提供從事理財服務的專業人員，包括私人銀行、會計師、財務顧問公司、家族帳房、投資銀行等在協助租稅規劃理財服務時有所省思與啟發。
;From birth to death, we can hardly escape tax in our lives. Since the Financial Crisis in 2008, countries have been exhausted to carry out cross-border taxation investigations. People with high net worth will face high tax burdens based on the tax laws, therefore, a well-rounded financial plan for those with high net worth is of vital importance.
Currently, Taiwan only exchange information with countries that has shared tax treaties with us. Since we can only exchange bilateral information through tax treaty, it is impossible to find out all of one’s hidden overseas assets and incomes, creating countless tax evasion loopholes. As a result, the Controlled Foreign Company and the Place of Effective Management passed act such as the OECD Financial Account Information Common Exchange Standard (CRS), and launched the Taiwanese version of the Foreign Account Tax Compliance Act at the end of November 2017 to promote anti-tax evasion.
The information exchanged internationally will then not only be limited to taxation information, but overseas financial account information will be obtained, which will be more effective in implementing anti-tax fraud. Hence, in the context of anti-tax evasion measures, CRS needs to determine whether non-residents are taxable-residents of Taiwan. Countries will carry out necessary information exchange in order to investigate hidden taxable assets and in the long run, decreas tax loss.
This study will analyze the trend of the international taxation law reformation and how Taiwan responds to relevant changes, especially when the asset allocation of high-net-worth individuals is often complicated; Explore the impact of the OECD financial account information CRS on the financial planning of high net worth individuals, including stocks, real estate, cash and financial investments, considering how to allocate asset to avoid or mitigate unnecessary taxation risks beforehand. In addition to wealth accumulation, one must keep balancing and protecting inheritance in mind as well.
According to my research results, it does generate tax-efficient benefits of substantial financial planning for high-net-worth individuals in the process. Thus, the impact of OECD financial account information CRS for the financial planning on high-net-worth people relies on the assistance of financial services professionals to manage the assets accordingly and obtain the maximum compliance and tax savings. This study also provides inspiration to professionals who are engaged in financial management services, including private banks, accountants, financial advisory companies or family accounts when assisting financial planning and providing wealth management services. |
