(新聞) 14家金控聯手告國稅局坑人(中國時報)

[superdog]

14家金控聯手告國稅局坑人

未蒙其利先受其害？大型民營金控會計部主管透露，國稅局拖了五年，終在今年核定九十二年金控成立第一年以連結稅制計算的稅單，十四家金控合計無法抵稅金額約七十億元，「鐵定要行政救濟，要爭到底！」這是國內金控業有默契的透過每一家都打行政官司，聯手告國稅局的首例。

財政部官員表示，金控跟旗下子公司都是獨立主體，採分別課稅並不衝突，也沒有重複課稅問題。

官員指出，金控本來就可以自由選擇是否採用連結稅制。當金控選擇採用時，連結前會先計算扣除各自成本費用後的所得額再進行連結，所以母子公司都是各自計算，有盈虧再連結。

金控公司成立後，子公司被當成同一企業的部門，各子公司與金控母公司間盈虧可互抵。但財政部後來發布解釋令，認為金控轉投資收益免稅，相關費用也不能認列，十四家金控傻眼。

金控主管說，不合理之處在於，金控為籌措資金發行GDR或ECB，是用在子公司身上，子公司因這筆資金所產生收益，須在子公司繳稅。但籌措這筆資金產生的費用因掛在金控名下，以致無法認列成本，變成「賺的要繳稅，費用卻無法認列」。

據統計，十四家金控九十二年度因此喪失抵稅權合計七十億元，若以營所稅二十五％概算，等於多繳十七．五億營所稅。

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