《開公司節稅》 有錢人的節稅方式是什麼?

原文轉載-作者:網路部落客 (原文連結)

目前,台灣節稅的方法可大分為兩種:

一種是讓所得減少,也就是說稅基小了,所得稅自然就減少

一種是增加列舉扣除額,例如保險費、醫療費、捐贈(現金、實 物、土地、政治獻金)、災害損失、貸款利息及房租支出……等。

非現金捐贈

對高所得的人來說,保險費2.4萬元的扣除額太少,也不會有人為了節稅而希望自己與家人常生病,或遭遇天災造成的財產損失。 會計師表示,高所得者最常用且「實際又便利」的節稅方式就是捐贈,尤其是非現金捐贈。

非現金捐贈之所以受到高所得者的偏愛,就在於它具有相當大的操作空間。如果捐贈的是現金,就是「捐多少,報多少」。財政部賦稅署專門委員蔡碧珍表示,即使民眾常會捐贈自家企業的商品來幫助弱勢或公益團體,但怎麼說還是現金最好用,受贈者缺什麼就買什麼,而且在帳務處理上也比較簡單,不會有捐贈者要求受贈者 開立不實收據的道德風險。像這次爆出的納骨塔逃漏稅案,就是在收據上做手腳。名人以2.2萬元低價買入納骨塔,卻在捐贈給台北縣萬里鄉公所時,使用相關業者開立的8.8萬元高價發票以供報帳使用,兩者間價差高達6.6萬元,也使得捐贈行為從合法的節稅,轉變成非法的逃漏稅。

另外,有些捐贈物品的價值不易衡量,也是節稅的灰色地帶,例如書本、藝術品、實驗器材等。國稅局審查二科表示,這個時候的確難以計算捐贈品「金額」,像是藝術品的價值,一般人無法評估,所以在受贈者的帳面記載上,就容易讓以逃稅為目的的捐贈者有運作的空間。但如果這類的捐贈,採用鑑價機構所評估出的價值金 額來呈報,稅務單位會予以尊重,不會將其列為查核案件。封了捐地空間 富人另有妙招除了實物捐贈外,過去最常見的高所得者節稅法,還有捐地。

像是公共設施保留地或畸零地,因為可利用價值不高、市價低(一般公設地的市價只有公告現值的2成 左右),但申報時的扣除額卻是以公告現值計算,價差高達8成。不過,從2004年起,捐地的扣除額以公告現值的16%來計算,當下截斷了高所得者的節稅美 夢。例如,美芳以市價50萬元買下一塊公設地捐給桃園縣政府,因為地段不差,其公告地價為250萬元,在2004年以前申報時,就可以250萬元列舉捐贈扣除額,但是在2004年以後,就只能以40萬元來申報列舉捐贈扣除額。在捐地節稅「利多」受阻後,高所得者會乖乖納稅?那可不見得!

設立境外公司

會計師指出,目前高所得者主要的租稅規畫工具,是到國外設立公司,再以外國公司的名義回國投資各類股票(亦有至香港開證券戶與銀行戶者,既可投資香港及大陸股市,又可享有遺產免稅);或者是將手上股票賣給自己設立的投資公司,要增資配股時,利用每年贈與子女的免稅額度,讓子女參與認購,達到財富移轉下一代的目的,而這兩類的租稅規畫則是以財產移轉為重點,而非所得稅節稅。例如,大華在5年前投資成立A公司500萬元,並擁有100%股權,而今A公司需要增資,大華便利用這5年來陸續贈與兒子的500萬元,並以兒子的名義來參與增資,使得自己和兒子各持有A公司50%的股權,成功地將財產移轉給下一代。會計師表示,這種方式並不是100%免稅,而是延後課稅的概念(郭台銘的股票信託亦屬此類),因為在物質不滅定律前提下,不可能有完全免稅的事。只是有些人看上的是投資公司未分配盈餘,未來可能不課稅的好康;有些人看上的是贈與稅及遺產稅的節稅規畫。

查稅與節稅

查稅與節稅互相角力台灣查稅作業屬於事後查核,民眾要想出什麼節稅撇步,稅務單位只能接招,再加上所得稅僅有5年核課期(追溯期)的誘因下,蔡碧珍表示,不少人選擇「賭上一賭」。像近日曝光的納骨塔逃稅案,之所以會被鎖定查核,多半是已形成一種「趨勢」,也就是說有些利用這種方式節稅的民眾,發現操作空間很不錯,就「呷好逗相報(台語)」,案件一增加,就引來查稅人員的注意。也因為納骨塔的價值沒有一定的標準,在中國人篤信風水的情況下,風水位置的好壞,會造成價差,所以稅務稽查的 重點在於資金流向。此外,受贈的對象,也是查核的方向之一。如果是捐給政府,查核的重點就在於捐贈物的金額是否有虛報不實;但如果是捐給一般財團法人,則該單位立案與否就是 查核的第一步。國內許多大企業都出資成立自己的文教基金會,以節稅為主要設立動機者,不在少數。蔡碧珍指出,只要程序合法,稅務機關也沒轍。而個人捐贈給 財團法人,無論實物或現金,上限為綜合所得總額的20%。 在捐地節稅管道被財政部封死,再加上今年實施最低稅負制後,諸如高額保單、未上市股票買賣等節稅的空間大幅縮減後,富人圈中最熱門的節稅方式,就是成立投資公司來節稅,尤其是透過海外註冊的公司,把錢繞到外國再回台投資股市是最常見。不過,會計師表示,這種方式的操作較為複雜,不只遊走在所得稅、 營業稅 ,甚至贈與稅的稅率中求取獲利空間,還多了該公司經營及行政帳務上的成本,嚴格說來,是「挺費事」的。

另提供一篇「開公司節稅」的專業評論,關鍵在於公司營所稅的確是低於個人所得稅,但收入進了公司,如何再成為個人資產,只做半套,還不如不做!

(3,955) Comments

  1. whoah this weblog is wonderful i like reading your articles. Keep up the good paintings! You already know, many people are looking around for this information, you can help them greatly.

  2. Dude.. I am not much into reading, but somehow I got to read lots of articles on your blog. Its amazing how interesting it is for me to visit you very often. –

  3. Hello this is a wonderful write-up. I’m going to e mail this to my friends. I came on this while searching on yahoo I’ll be sure to come back. thanks for sharing.

  4. I just couldn’t leave your website before suggesting that I really enjoyed the usual information an individual supply on your visitors? Is gonna be back often in order to investigate cross-check new posts

  5. I dont think I’ve read anything like this before. So good to find somebody with some original thoughts on this subject. cheers for starting this up. This blog is something that is needed on the web, someone with a little originality.

  6. I think this is among the so much vital info for me. And i’m happy reading your article. But wanna remark on few common issues, The site style is wonderful, the articles is really excellent : D. Just right job, cheers

  7. Having an interior designer is incredibly important since they have the knowledge and experience to help transform a space into something functional and aesthetically pleasing. Interior designers know how to balance colour, texture, furniture, and other design elements to create the desired look. They are creative problem solvers and can work their magic in any space from small closets to large outdoor decks. With an expert’s eye for detail, your own ideas can be refined and executed perfectly, elevating your space both functionally and aesthetically. Thank you for providing this content and helping us recognize the importance of hiring an interior designer!

  8. Nevertheless, it’s all carried out with tongues rooted solidly in cheeks, and everybody has got nothing but absolutely love for their friendly neighborhood scapegoat. In reality, he is not merely a pushover. He is simply that extraordinary breed of person solid enough to take all that good natured ribbing for what it really is.

  9. Amazing! Your site has quite a few comment posts. How did you get all of these bloggers to look at your site I’m envious! I’m still studying all about posting articles on the net. I’m going to view pages on your website to get a better understanding how to attract more people. Thank you!

  10. Simply want to say your article is as amazing. The clarity in your post is just great and i can assume you’re an expert on this subject. Fine with your permission allow me to grab your feed to keep up to date with forthcoming post. Thanks a million and please keep up the gratifying work.

  11. I like to spend my free time by scaning various internet recourses. Today I came across your site and I found it is as one of the best free resources available! Well done! Keep on this quality!

  12. Get information now. safe and effective drugs are available.
    https://stromectolst.com/# ivermectin cream uk
    Some are medicines that help people when doctors prescribe. Learn about the side effects, dosages, and interactions.

  13. However, it is virtually all done with tongues rooted solidly in cheeks, and everyone has absolutely nothing but absolutely love for his or her friendly neighborhood scapegoat. The truth is, he is not just a pushover. He is basically that special variety of person strong enough to take all of that good natured ribbing for exactly what it is.

  14. Good day! This is my first comment here so I just wanted to give a quick shout out and say I really enjoy reading through your articles. Can you recommend any other blogs/websites/forums that cover the same subjects? Thanks a lot!

  15. Prescription Drug Information, Interactions & Side. Everything information about medication.
    ivermectin online
    Prescription Drug Information, Interactions & Side. Everything about medicine.

  16. I cannot thank you more than enough for the blogposts on your website. I know you set a lot of time and energy into these and truly hope you know how deeply I appreciate it. I hope I’ll do a similar thing person sooner or later.

  17. Get warning information here. Some are medicines that help people when doctors prescribe.
    stromectol uk buy
    Prescription Drug Information, Interactions & Side. п»їMedicament prescribing information.

  18. drug information and news for professionals and consumers. What side effects can this medication cause?
    buy liquid ivermectin
    Some trends of drugs. Definitive journal of drugs and therapeutics.

  19. What side effects can this medication cause? Commonly Used Drugs Charts.
    https://nexium.top/# buy nexium
    Comprehensive side effect and adverse reaction information. п»їMedicament prescribing information.

  20. Long-Term Effects. safe and effective drugs are available.
    https://nexium.top/# can i order nexium pills
    Best and news about drug. drug information and news for professionals and consumers.

  21. I Am Going To have to come back again when my course load lets up – however I am taking your Rss feed so i can go through your site offline. Thanks.

  22. The story behind Cozy Grove places the player on a haunted island where you camp, explore, and speak to the local ghosts. It’s a perfect blend between calm and creepy and manages to encompass the joy and creation many cozy games have. If you like Animal Crossing or Stardew Valley, Cozy Grove is a must-buy. Mission-based, you can set up a local co-op game via the game’s hub, in which you can also chat with series stalwart Vulgrim and purchase upgrades. When playing in local co-op, one player takes control of War and the other Strife – you can argue who takes control of who. In any case, you’ll have to work together, making efficient use of each character’s unique skills if you wish to proceed. This seems stupid because to play together the switches have to be connected so they could do some verification that there is a physical copy on one of the local switches.
    https://archerblct023568.blogpayz.com/17417669/3d-sparkchess-game
    This will be the first re-releases of Super Mario Sunshine and Super Mario Galaxy since their original debuts in 2002 and 2007, respectively. However, Super Mario 64 is no stranger to re-releases. The game came to the Virtual Console on the Wii and Wii U. But before either of those ports, there was another version of the game: Super Mario 64 DS. BIONICLE® gift with qualifying purchases over $100*Shop now This will be the first re-releases of Super Mario Sunshine and Super Mario Galaxy since their original debuts in 2002 and 2007, respectively. However, Super Mario 64 is no stranger to re-releases. The game came to the Virtual Console on the Wii and Wii U. But before either of those ports, there was another version of the game: Super Mario 64 DS. Nintendo announced Super Mario 3D All-Stars on Sept. 3, unveiling it as a collection of three beloved 3D Mario games — Super Mario 64, Super Mario Sunshine, and Super Mario Galaxy — repackaged for the Nintendo Switch, all in celebration of the 35th anniversary of the plumber’s original game.

  23. Best and news about drug. Everything information about medication.
    https://nexium.top/# get nexium pill
    Comprehensive side effect and adverse reaction information. Read information now.

  24. Some are medicines that help people when doctors prescribe. drug information and news for professionals and consumers.
    nexium medication
    Read here. Learn about the side effects, dosages, and interactions.

  25. earch our drug database. drug information and news for professionals and consumers. https://avodart.science/# how to get avodart for sale
    safe and effective drugs are available. safe and effective drugs are available.

  26. Prescription Drug Information, Interactions & Side. drug information and news for professionals and consumers.
    can you buy generic mobic
    Medscape Drugs & Diseases. drug information and news for professionals and consumers.

  27. Football today will be at your complete disposal on our site, just open the desired match and see the results and other important data concerning the game. Livecore.cz – website for football fans! Here you can find games that are being played today, as well as all major league game scores from around the world! Watch your selected game here while chatting live with other fans! Parimatch Exclusive offer : Bonus 2500 UAH Day 1 – Tripura chose to field. Match starts in 2 hrs 19 mins Livecore.cz – website for football fans! Here you can find games that are being played today, as well as all major league game scores from around the world! Watch your selected game here while chatting live with other fans! To make sure that all features of this website work, please update your browser to the latest version and check that Javascript and Cookies are enabled.
    https://wiki-saloon.win/index.php?title=Livescore_mls_soccer
    Wow, what a start from West Ham! We have hardly played 90 seconds, yet Andriy Yarmolenko releases Ryan Fredericks down the right flank, whose cut-back is dispatched inside the box by Pablo Fornals. Top football from the Hammers. 77. West Ham 1-1 Lyon Martial has failed to convince Mourinho this season, but was a constant thorn in West Ham’s side with his pace and willingness to take on opponents. West Ham is coming from a tough defeat against Eintracht in the Europa League semifinals and has not been able to raise its level, which has been declining in recent matches, reflected in its results. In the Premier League, they have accumulated three matches without a win. Reading 0 West Ham 1 at the break. Dorsett's own goal separates the sides.

  28. I just couldnt leave your website before saying that I really enjoyed the useful information you offer to your visitors… Will be back often to check up on new stuff you post!

  29. Cannabis House is locally owned and operated from Edmonton. Starting in 2018, Cannabis House is a leader in recreational cannabis industry with multiple locations in Alberta. Locally founded family owned and operated, free delivery*, lowest prices, price matching multiple locations in London With our dispensary located in Chatham, Ontario, it is our mission is to provide the Chatham-Kent community with a space where both experienced consumers and Cannabis curious can feel at home. TOKE CANNABIS provides premium cannabis products, serving our Ontario customers both in-store and through delivery! Roll up a spliff with our featured dried cannabis flowers, or enjoy one of our bestselling cannabis edibles. Or grab a pre-roll, ready to light up for your immediate gratification! You will be sure to enjoy a truly psychedelic experience!
    https://www.medicalmarijuanablog.com/dispensaries-category/getting-merchant-facilities-209.html
    WE OPENED THE VERY FIRST CANNABIS STORE IN ONTARIO The move was applauded by the cannabis industry, with many hoping to see similar reforms in other jurisdictions in Canada. At Budders Cannabis, it’s our goal to be the best cannabis dispensary in Ontario. It is our upmost priority to match our clients up with the cannabis products that best fit their lifestyles. We are focused on offering a premium selection of curated cannabis and vaporizer products tailored to all types of cannabis accessory needs. Our staff is highly experienced and exceptionally well educated on cannabis usage and the different forms of consumption. Police say they made off with cash and products from each business before fleeing by vehicle. The suspects remain at large and detectives are continuing an investigation.

  30. Nice read, I just passed this onto a colleague who was doing some research on that. And he just bought me lunch as I found it for him smile Therefore let me rephrase that: Thank you for lunch!

  31. Na całym świecie można się spotkać z surowymi ograniczeniami albo wręcz zakazami gry w pokera online. Dlatego też może się okazać, że podczas wyjazdu za granicę nie uzyskasz dostępu do popularnych stron pokerowych, takich jak PokerStars. Na szczęście dzięki maskowaniu lokalizacji VPN jest w stanie ominąć wspomniane restrykcje i ochronić cię przed atakami DDoS w trakcie gry w pokera online. Zasady gry sД… typowe dla pokera w stylu teksaЕ„skim, a wszystkie polecenia sД… po wЕ‚osku, wiД™c wystarczy usiД…Е›Д‡ przy (wirtualnym) stole i dobrze siД™ bawiД‡. Jeszcze raz przypominam, Ејe gra jest darmowa, ale moЕјna kupiД‡ Ејetony, prezenty i inne przedmioty do gry, pЕ‚acД…c za pomocД… prawdziwe pieniД…dze (Musisz mieД‡ kartД™ kredytowД… powiД…zanД… z Twoim kontem na Facebooku).
    https://fernandodbzx629629.theideasblog.com/18047536/kościany-poker-wygrana-z-szulerem
    – Pomimo wezwaЕ„ drzwi nie zostaЕ‚y otwarte, dlatego konieczne byЕ‚o wywaЕјenie drzwi wejЕ›ciowych – informuje MaЕ‚gorzata Brzoza, rzecznik prasowy Izby Administracji Skarbowej w Szczecinie. – WewnД…trz lokalu zastaliЕ›my cztery osoby – trzech PolakГіw i jednego obywatela Ukrainy. Wszystkie osoby zostaЕ‚y sprawdzone w policyjnych systemach informatycznych. Sprawdź najlepsze kasyno w Szczecinie! JeЕјeli widzisz bЕ‚Д…d na stronie, napisz do redakcji: NewsLubuski OdpowiedzialnoЕ›ci podlega zarГіwno urzД…dzanie nielegalnych gier hazardowych (teЕј w Internecie), jak i udziaЕ‚ w takich grach. Uczestniczenie w nielegalnej grze hazardowej stanowi, zgodnie Kodeksem karnym skarbowym, przestД™pstwo skarbowe zagroЕјone karД… grzywny od 11.120 zЕ‚ do 4.4780.000 zЕ‚.

  32. Unquestionably believe that which you said. Your favorite reason seemed to be on the net the easiest thing to be aware of. I say to you, I certainly get annoyed while people consider worries that they plainly don’t know about. You managed to hit the nail on the head. Will probably be back to get more. Thanks

  33. This blog post is excellent, probably because of how well the subject was developed. I like some of the comments too though I could prefer we all stay on the subject in order add value to the subject!

  34. Peculiar this blog is totaly unrelated to what I was searching for – – interesting to see you’re well indexed in the search engines.

  35. I think that what you published made a great deal of sense.
    However, consider this, suppose you added a little
    information? I ain’t suggesting your content isn’t good, but suppose you added a headline that makes people
    desire more? I mean 《開公司節稅》 有錢人的節稅方式是什麼? ‣ Winners
    Family Office is kinda vanilla. You should look at Yahoo’s home page and watch how they create article titles to get people to open the links.

    You might add a related video or a pic or two to grab people interested about what you’ve got to
    say. In my opinion, it would make your posts a little bit more interesting.

  36. ‘+(e.text||”To dzięki nim masz darmowy dostęp do naszych najlepszych treści. Prosimy, odblokuj wyświetlanie reklam w naszym serwisie.”)+’ To nadal te sama jakość uczuć, co wpadnie w ręce. Po jakimś czasie odzyskałem logiczne myślenie, redbox casino że nie bez znaczenia jest wybór właściwego sprzętu. Prawa do używania, bo waliły się na niego najrozmaitsze kłopoty. Dla klienta końcowego wizualizacja przestrzenna jest bardziej czytelna i pozwala na przekazanie wszelkich sugestii, redbox casino i nie miał teraz głowy do zwierząt. Przez wiele lat nie było tego i innych słów, że też jest zagrożona. Podczas gdy Allegro, automaty hazardowe plock a mieliśmy ich niewiele.
    https://www.flatcure.com/community/profile/dolorestanaka21/
    Jesteś ciekawy od jakiej kwoty możesz grać w kasynie online Vulkan Vegas za prawdziwe pieniądze? A może jesteś prawdziwym high-rollerem i zależy Ci na korzystnych limitach wypłat wygranych? Spokojna głowa – poniżej przedstawiamy najważniejsze dane w kwestii wpłat i wypłat w kasynie. Jeśli zastanawiasz się – Vulkan Vegas jak wypłacić pieniądze – tutaj również pomożemy. Przeczytaj nasz przewodnik po bonusach bez zakładów. Dowiesz się, czym są bonusy bez zakładów, jak je odebrać oraz jakie są ich zalety i wady. Wymieniamy najlepsze kasyna online, które oferują promocje bez zakładów, recenzujemy je i klasyfikujemy od najlepszego do najgorszego. Kasyno 888starz dokłada wszelkich starań, aby zaoferować naszym graczom jak najlepsze wrażenia z gry. Dlatego oferujemy szeroką gamę bonusów i promocji, zaprojektowanych z myślą o każdym graczu. Niezależnie od tego, czy jesteś nowym graczem, czy stałym, mamy Cię pod opieką! Nasze bonusy i promocje są regularnie aktualizowane, a więc pamiętaj często zaglądać, by korzystać z najnowszych ofert. W międzyczasie skorzystaj z naszego bonusu od pierwszego depozytu 888starz – to nasz sposób na podziękowanie za wybranie 888starz!

  37. I haven’t checked in here for a while because I thought it was getting boring, but the last few posts are good quality so I guess I’ll add you back to my daily bloglist. You deserve it my friend 🙂

  38. hey there and thank you for your info – I have certainly picked up something new from
    right here. I did however expertise several technical issues using this site, since I experienced to reload
    the website lots of times previous to I could get
    it to load properly. I had been wondering if your hosting is OK?
    Not that I am complaining, but sluggish loading instances times will often affect your placement in google and can damage your
    high-quality score if ads and marketing with
    Adwords. Well I’m adding this RSS to my email and could look out for much more of your
    respective intriguing content. Make sure you update
    this again very soon.

  39. Some are medicines that help people when doctors prescribe. Some trends of drugs.
    https://tadalafil1st.com/# tadalafil tablets 20 mg india
    Top 100 Searched Drugs. Learn about the side effects, dosages, and interactions.