「甜心藍海」租稅個案分析

Abstract

本個案分析是以虚擬且貼近現代實務的集團企業「甜心藍海」案例為背景，探討現代社會越來越國際化，跨國的企業也越來越多，為了整體利益，企業勢必要做出符合效益的租稅規劃。此案例設計一間跨國網路交友公司，在亞洲的台灣、新加坡、香港及中國大陸設立公司，自2012年起此營運模式啟動已有兩年，財務長想了解，此營運模式產生的相關稅務風險。公司集團營運模式、無形資產佈局及利潤配置是否存在稅務風險? 本個案分析為跨國企業，本研究從瞭解各地的稅務規定以及租稅協定，主要針對移轉訂價、利益認定來分析個案適當租稅規劃模式。從案例問題的解答過程中，本研究發現，各地的稅務規定，變動頻繁，企業必須隨時瞭解對公司集團營運模式、無形資產與利潤配置進行相關修正，才能建立適當的租稅規劃避免企業陷入稅務風險之中。

This case study is based on virtual group "Sweetheart Blue Ocean" and close to the modern practice business case, to explore more and more multinational enterprises which overall interests of the enterprise is bound to be made in line with the tax planning. This example design a multinational Internet dating company, setting up a group in Asia, as Taiwan, Singapore, Hong Kong and mainland China, since 2012 this operating mode is activated for two years, Chief Financial Officer would like to know that this business model to generate relevant tax risk. Whether the group’s operating mode, intangible layout and configuration of profit have some tax risks? The case study for multinationals, this study to understand the country's tax regulations and tax treaty, mainly for transfer pricing, interest to analyze cases identified appropriate tax planning mode. From the answers to questions in the process of the case, this study found that the tax provisions of the country, change frequently, companies must keep abreast of the company's business model group, intangible assets and profit configuration relevant amendments, in order to establish an appropriate tax planning to avoid the enterprise into tax risk.