《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！

高所得者真的可以透過設立公司節稅嗎下載
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