《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!

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    技術の進歩
    最新のテクノロジーは、オンラインカジノとオンラインギャンブルの体験を一層豊かにしています。例えば、仮想現実(VR)技術の使用は、プレイヤーに没入型のギャンブル体験を提供し、実際のカジノにいるかのような感覚を生み出しています。また、ブロックチェーン技術の導入は、より透明で安全な取引を可能にし、プレイヤーの信頼を高めています。

    未来への展望
    オンラインカジノとオンラインギャンブルは、今後も技術の進歩とともに進化し続けるでしょう。人工知能(AI)の更なる統合、モバイル技術の発展、さらには新しいゲームの創造により、この分野は引き続き成長し、世界中のプレイヤーに新しい娯楽の形を提供し続けることでしょう。

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    Bạn có thể trải nghiệm Hit Club với 2 phiên bản: Hit Club APK cho thiết bị Android và Hit Club iOS cho thiết bị như iPhone, iPad.

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    オンラインカジノとオンラインギャンブルの現代的展開
    オンラインカジノの世界は、技術の進歩と共に急速に進化しています。これらのプラットフォームは、従来の実際のカジノの体験をデジタル空間に移し、プレイヤーに新しい形式の娯楽を提供しています。オンラインカジノは、スロットマシン、ポーカー、ブラックジャック、ルーレットなど、さまざまなゲームを提供しており、実際のカジノの興奮を維持しながら、アクセスの容易さと利便性を提供します。

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    安全性と規制
    オンラインカジノとオンラインギャンブルの世界では、安全性と規制が非常に重要です。多くの国々では、オンラインギャンブルを規制する法律があり、安全なプレイ環境を確保するためのライセンスシステムを設けています。これにより、不正行為や詐欺からプレイヤーを守るとともに、責任ある賭博の促進が図られています。

    技術の進歩
    最新のテクノロジーは、オンラインカジノとオンラインギャンブルの体験を一層豊かにしています。例えば、仮想現実(VR)技術の使用は、プレイヤーに没入型のギャンブル体験を提供し、実際のカジノにいるかのような感覚を生み出しています。また、ブロックチェーン技術の導入は、より透明で安全な取引を可能にし、プレイヤーの信頼を高めています。

    未来への展望
    オンラインカジノとオンラインギャンブルは、今後も技術の進歩とともに進化し続けるでしょう。人工知能(AI)の更なる統合、モバイル技術の発展、さらには新しいゲームの創造により、この分野は引き続き成長し、世界中のプレイヤーに新しい娯楽の形を提供し続けることでしょう。

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  317. 最新民調
    民意調查是什麼?民調什麼意思?
    民意調查又稱為輿論調查或民意測驗,簡稱民調。一般而言,民調是一種為了解公眾對某些政治、社會問題與政策的意見和態度,由專業民調公司或媒體進行的調查方法。

    目的在於通過網路、電話、或書面等媒介,對大量樣本的問卷調查抽樣,利用統計學的抽樣理論來推斷較為客觀,且能較為精確地推論社會輿論或民意動向的一種方法。
    以下是民意調查的一些基本特點和重要性:

    抽樣:由於不可能向每一個人詢問意見,所以調查者會選擇一個代表性的樣本進行調查。這樣本的大小和抽樣方法都會影響調查的準確性和可靠性。
    問卷設計:為了確保獲得可靠的結果,問卷必須經過精心設計,問題要清晰、不帶偏見,且易於理解。
    數據分析:收集到的數據將被分析以得出結論。這可能包括計算百分比、平均值、標準差等,以及更複雜的統計分析。
    多種用途:民意調查可以用於各種目的,包括政策制定、選舉預測、市場研究、社會科學研究等。
    限制:雖然民意調查是一個有價值的工具,但它也有其限制。例如,樣本可能不完全代表目標人群,或者問卷的設計可能導致偏見。
    影響決策:民意調查的結果常常被政府、企業和其他組織用來影響其決策。
    透明度和誠實:為了維護調查的可信度,調查組織應該提供其調查方法、樣本大小、抽樣方法和可能的誤差範圍等詳細資訊。
    民調是怎麼調查的?
    民意調查(輿論調查)的意義是指為瞭解大多數民眾的看法、意見、利益與需求,以科學、系統與公正的資料,蒐集可以代表全部群眾(母體)的部分群眾(抽樣),設計問卷題目後,以人工或電腦詢問部分民眾對特定議題的看法與評價,利用抽樣出來部分民眾的意見與看法,來推論目前全部民眾的意見與看法,藉以衡量社會與政治的狀態。

    以下是進行民調調查的基本步驟:

    定義目標和目的:首先,調查者需要明確調查的目的。是要了解公眾對某個政策的看法?還是要評估某個政治候選人的支持率?
    設計問卷:根據調查目的,研究者會設計一份問卷。問卷應該包含清晰、不帶偏見的問題,並避免導向性的語言。
    選擇樣本:因為通常不可能調查所有人,所以會選擇一部分人作為代表。這部分人被稱為“樣本”。最理想的情況是使用隨機抽樣,以確保每個人都有被選中的機會。
    收集數據:有多種方法可以收集數據,如面對面訪問、電話訪問、郵件調查或在線調查。
    數據分析:一旦數據被收集,研究者會使用統計工具和技術進行分析,得出結論或洞見。
    報告結果:分析完數據後,研究者會編寫報告或發布結果。報告通常會提供調查方法、樣本大小、誤差範圍和主要發現。
    解釋誤差範圍:多數民調報告都會提供誤差範圍,例如“±3%”。這表示實際的結果有可能在報告結果的3%範圍內上下浮動。
    民調調查的質量和可信度很大程度上取決於其設計和實施的方法。若是由專業和無偏見的組織進行,且使用科學的方法,那麼民調結果往往較為可靠。但即使是最高質量的民調也會有一定的誤差,因此解讀時應保持批判性思考。

    為什麼要做民調?
    民調提供了一種系統性的方式來了解大眾的意見、態度和信念。進行民調的原因多種多樣,以下是一些主要的動機:

    政策制定和評估:政府和政策制定者進行民調,以了解公眾對某一議題或政策的看法。這有助於制定或調整政策,以反映大眾的需求和意見。
    選舉和政治活動:政黨和候選人通常使用民調來評估自己在選舉中的地位,了解哪些議題對選民最重要,以及如何調整策略以吸引更多支持。
    市場研究:企業和組織進行民調以了解消費者對產品、服務或品牌的態度,從而制定或調整市場策略。
    社會科學研究:學者和研究者使用民調來了解人們的社會、文化和心理特征,以及其與行為的關係。
    公眾與媒體的期望:民調提供了一種方式,使公眾、政府和企業得以了解社會的整體趨勢和態度。媒體也經常報導民調結果,提供公眾對當前議題的見解。
    提供反饋和評估:無論是企業還是政府,都可以透過民調了解其表現、服務或政策的效果,並根據反饋進行改進。
    預測和趨勢分析:民調可以幫助預測某些趨勢或行為的未來發展,如選舉結果、市場需求等。
    教育和提高公眾意識:通過進行和公布民調,可以促使公眾對某一議題或問題有更深入的了解和討論。

    民調可信嗎?
    民意調查的結果數據隨處可見,尤其是政治性民調結果幾乎可說是天天在新聞上放送,對總統的滿意度下降了多少百分比,然而大家又信多少?

    在景美市場的訪問中,我們了解到民眾對民調有一些普遍的觀點。大多數受訪者表示,他們對民調的可信度存有疑慮,主要原因是他們擔心政府可能會在調查中進行操控,以符合特定政治目標。

    受訪者還提到,民意調查的結果通常不會對他們的投票意願產生影響。換句話說,他們的選擇通常受到更多因素的影響,例如候選人的政策立場和政府做事的認真與否,而不是單純依賴民調結果。

    從訪問中我們可以得出的結論是,大多數民眾對民調持謹慎態度,並認為它們對他們的投票決策影響有限。

  318. 民意調查
    民意調查是什麼?民調什麼意思?
    民意調查又稱為輿論調查或民意測驗,簡稱民調。一般而言,民調是一種為了解公眾對某些政治、社會問題與政策的意見和態度,由專業民調公司或媒體進行的調查方法。

    目的在於通過網路、電話、或書面等媒介,對大量樣本的問卷調查抽樣,利用統計學的抽樣理論來推斷較為客觀,且能較為精確地推論社會輿論或民意動向的一種方法。
    以下是民意調查的一些基本特點和重要性:

    抽樣:由於不可能向每一個人詢問意見,所以調查者會選擇一個代表性的樣本進行調查。這樣本的大小和抽樣方法都會影響調查的準確性和可靠性。
    問卷設計:為了確保獲得可靠的結果,問卷必須經過精心設計,問題要清晰、不帶偏見,且易於理解。
    數據分析:收集到的數據將被分析以得出結論。這可能包括計算百分比、平均值、標準差等,以及更複雜的統計分析。
    多種用途:民意調查可以用於各種目的,包括政策制定、選舉預測、市場研究、社會科學研究等。
    限制:雖然民意調查是一個有價值的工具,但它也有其限制。例如,樣本可能不完全代表目標人群,或者問卷的設計可能導致偏見。
    影響決策:民意調查的結果常常被政府、企業和其他組織用來影響其決策。
    透明度和誠實:為了維護調查的可信度,調查組織應該提供其調查方法、樣本大小、抽樣方法和可能的誤差範圍等詳細資訊。
    民調是怎麼調查的?
    民意調查(輿論調查)的意義是指為瞭解大多數民眾的看法、意見、利益與需求,以科學、系統與公正的資料,蒐集可以代表全部群眾(母體)的部分群眾(抽樣),設計問卷題目後,以人工或電腦詢問部分民眾對特定議題的看法與評價,利用抽樣出來部分民眾的意見與看法,來推論目前全部民眾的意見與看法,藉以衡量社會與政治的狀態。

    以下是進行民調調查的基本步驟:

    定義目標和目的:首先,調查者需要明確調查的目的。是要了解公眾對某個政策的看法?還是要評估某個政治候選人的支持率?
    設計問卷:根據調查目的,研究者會設計一份問卷。問卷應該包含清晰、不帶偏見的問題,並避免導向性的語言。
    選擇樣本:因為通常不可能調查所有人,所以會選擇一部分人作為代表。這部分人被稱為“樣本”。最理想的情況是使用隨機抽樣,以確保每個人都有被選中的機會。
    收集數據:有多種方法可以收集數據,如面對面訪問、電話訪問、郵件調查或在線調查。
    數據分析:一旦數據被收集,研究者會使用統計工具和技術進行分析,得出結論或洞見。
    報告結果:分析完數據後,研究者會編寫報告或發布結果。報告通常會提供調查方法、樣本大小、誤差範圍和主要發現。
    解釋誤差範圍:多數民調報告都會提供誤差範圍,例如“±3%”。這表示實際的結果有可能在報告結果的3%範圍內上下浮動。
    民調調查的質量和可信度很大程度上取決於其設計和實施的方法。若是由專業和無偏見的組織進行,且使用科學的方法,那麼民調結果往往較為可靠。但即使是最高質量的民調也會有一定的誤差,因此解讀時應保持批判性思考。

    為什麼要做民調?
    民調提供了一種系統性的方式來了解大眾的意見、態度和信念。進行民調的原因多種多樣,以下是一些主要的動機:

    政策制定和評估:政府和政策制定者進行民調,以了解公眾對某一議題或政策的看法。這有助於制定或調整政策,以反映大眾的需求和意見。
    選舉和政治活動:政黨和候選人通常使用民調來評估自己在選舉中的地位,了解哪些議題對選民最重要,以及如何調整策略以吸引更多支持。
    市場研究:企業和組織進行民調以了解消費者對產品、服務或品牌的態度,從而制定或調整市場策略。
    社會科學研究:學者和研究者使用民調來了解人們的社會、文化和心理特征,以及其與行為的關係。
    公眾與媒體的期望:民調提供了一種方式,使公眾、政府和企業得以了解社會的整體趨勢和態度。媒體也經常報導民調結果,提供公眾對當前議題的見解。
    提供反饋和評估:無論是企業還是政府,都可以透過民調了解其表現、服務或政策的效果,並根據反饋進行改進。
    預測和趨勢分析:民調可以幫助預測某些趨勢或行為的未來發展,如選舉結果、市場需求等。
    教育和提高公眾意識:通過進行和公布民調,可以促使公眾對某一議題或問題有更深入的了解和討論。

    民調可信嗎?
    民意調查的結果數據隨處可見,尤其是政治性民調結果幾乎可說是天天在新聞上放送,對總統的滿意度下降了多少百分比,然而大家又信多少?

    在景美市場的訪問中,我們了解到民眾對民調有一些普遍的觀點。大多數受訪者表示,他們對民調的可信度存有疑慮,主要原因是他們擔心政府可能會在調查中進行操控,以符合特定政治目標。

    受訪者還提到,民意調查的結果通常不會對他們的投票意願產生影響。換句話說,他們的選擇通常受到更多因素的影響,例如候選人的政策立場和政府做事的認真與否,而不是單純依賴民調結果。

    從訪問中我們可以得出的結論是,大多數民眾對民調持謹慎態度,並認為它們對他們的投票決策影響有限。

  319. 民意調查是什麼?民調什麼意思?
    民意調查又稱為輿論調查或民意測驗,簡稱民調。一般而言,民調是一種為了解公眾對某些政治、社會問題與政策的意見和態度,由專業民調公司或媒體進行的調查方法。

    目的在於通過網路、電話、或書面等媒介,對大量樣本的問卷調查抽樣,利用統計學的抽樣理論來推斷較為客觀,且能較為精確地推論社會輿論或民意動向的一種方法。
    以下是民意調查的一些基本特點和重要性:

    抽樣:由於不可能向每一個人詢問意見,所以調查者會選擇一個代表性的樣本進行調查。這樣本的大小和抽樣方法都會影響調查的準確性和可靠性。
    問卷設計:為了確保獲得可靠的結果,問卷必須經過精心設計,問題要清晰、不帶偏見,且易於理解。
    數據分析:收集到的數據將被分析以得出結論。這可能包括計算百分比、平均值、標準差等,以及更複雜的統計分析。
    多種用途:民意調查可以用於各種目的,包括政策制定、選舉預測、市場研究、社會科學研究等。
    限制:雖然民意調查是一個有價值的工具,但它也有其限制。例如,樣本可能不完全代表目標人群,或者問卷的設計可能導致偏見。
    影響決策:民意調查的結果常常被政府、企業和其他組織用來影響其決策。
    透明度和誠實:為了維護調查的可信度,調查組織應該提供其調查方法、樣本大小、抽樣方法和可能的誤差範圍等詳細資訊。
    民調是怎麼調查的?
    民意調查(輿論調查)的意義是指為瞭解大多數民眾的看法、意見、利益與需求,以科學、系統與公正的資料,蒐集可以代表全部群眾(母體)的部分群眾(抽樣),設計問卷題目後,以人工或電腦詢問部分民眾對特定議題的看法與評價,利用抽樣出來部分民眾的意見與看法,來推論目前全部民眾的意見與看法,藉以衡量社會與政治的狀態。

    以下是進行民調調查的基本步驟:

    定義目標和目的:首先,調查者需要明確調查的目的。是要了解公眾對某個政策的看法?還是要評估某個政治候選人的支持率?
    設計問卷:根據調查目的,研究者會設計一份問卷。問卷應該包含清晰、不帶偏見的問題,並避免導向性的語言。
    選擇樣本:因為通常不可能調查所有人,所以會選擇一部分人作為代表。這部分人被稱為“樣本”。最理想的情況是使用隨機抽樣,以確保每個人都有被選中的機會。
    收集數據:有多種方法可以收集數據,如面對面訪問、電話訪問、郵件調查或在線調查。
    數據分析:一旦數據被收集,研究者會使用統計工具和技術進行分析,得出結論或洞見。
    報告結果:分析完數據後,研究者會編寫報告或發布結果。報告通常會提供調查方法、樣本大小、誤差範圍和主要發現。
    解釋誤差範圍:多數民調報告都會提供誤差範圍,例如“±3%”。這表示實際的結果有可能在報告結果的3%範圍內上下浮動。
    民調調查的質量和可信度很大程度上取決於其設計和實施的方法。若是由專業和無偏見的組織進行,且使用科學的方法,那麼民調結果往往較為可靠。但即使是最高質量的民調也會有一定的誤差,因此解讀時應保持批判性思考。

    為什麼要做民調?
    民調提供了一種系統性的方式來了解大眾的意見、態度和信念。進行民調的原因多種多樣,以下是一些主要的動機:

    政策制定和評估:政府和政策制定者進行民調,以了解公眾對某一議題或政策的看法。這有助於制定或調整政策,以反映大眾的需求和意見。
    選舉和政治活動:政黨和候選人通常使用民調來評估自己在選舉中的地位,了解哪些議題對選民最重要,以及如何調整策略以吸引更多支持。
    市場研究:企業和組織進行民調以了解消費者對產品、服務或品牌的態度,從而制定或調整市場策略。
    社會科學研究:學者和研究者使用民調來了解人們的社會、文化和心理特征,以及其與行為的關係。
    公眾與媒體的期望:民調提供了一種方式,使公眾、政府和企業得以了解社會的整體趨勢和態度。媒體也經常報導民調結果,提供公眾對當前議題的見解。
    提供反饋和評估:無論是企業還是政府,都可以透過民調了解其表現、服務或政策的效果,並根據反饋進行改進。
    預測和趨勢分析:民調可以幫助預測某些趨勢或行為的未來發展,如選舉結果、市場需求等。
    教育和提高公眾意識:通過進行和公布民調,可以促使公眾對某一議題或問題有更深入的了解和討論。

    民調可信嗎?
    民意調查的結果數據隨處可見,尤其是政治性民調結果幾乎可說是天天在新聞上放送,對總統的滿意度下降了多少百分比,然而大家又信多少?

    在景美市場的訪問中,我們了解到民眾對民調有一些普遍的觀點。大多數受訪者表示,他們對民調的可信度存有疑慮,主要原因是他們擔心政府可能會在調查中進行操控,以符合特定政治目標。

    受訪者還提到,民意調查的結果通常不會對他們的投票意願產生影響。換句話說,他們的選擇通常受到更多因素的影響,例如候選人的政策立場和政府做事的認真與否,而不是單純依賴民調結果。

    從訪問中我們可以得出的結論是,大多數民眾對民調持謹慎態度,並認為它們對他們的投票決策影響有限。

    • DavidQuofe