稅務治理

 

稅務治理及移轉訂價政策 

1. 法令遵循:承諾遵循各營運地區稅務法規及誠實申報稅賦。 
2. 風險控管:
分析營運環境,運用管理機制審慎評估稅務風險及因應措施。 
3. 合理節稅:
以合理商業理由且符合經濟實質的方式享有租稅獎勵節稅,不使用租稅天堂享有相關減免稅之待遇。
4. 合理架構:
企業架構及交易安排合乎經濟實質方式,不使用特殊安排進行避稅。
5. 資訊透明:
財務報告資訊透明化,稅務之揭露遵循相關規定與準則要求處理。
6. 誠信溝通:
建立相互尊重及誠實溝通的關係。 
7. 關係人交易係依據常規交易原則:
遵循經濟合作暨發展組織(OECD)公布之國際公認移轉訂價準則。



 

2019年至2021年國別稅務資訊

  
一、營業收入:


二、稅前淨利(損) :



三、所得稅費用:



四、已納所得稅:


 
 

有效稅率

                                                                                        單位:新台幣百萬元

年度

2019

2019

2018

稅前淨利(損失)

-290

1,497

395

所得稅費用

152

186

77

有效稅率

-53%

12%

1%

已納所得稅

131

92

101

已納所得稅有效稅率

-45%

6%

25%





Tax Governance

 

Tax Governance and Transfer Pricing Policy
 

1. Compliance Principle: Commitment to comply with tax regulations in all operating regions and to declare Commitment to comply with tax regulations in all operating regions and to declare taxes honestly.

2. Risk Control: Analyze the operational environment and utilize administrative mechanisms to assess tax risks and countermeasures.

3. Reasonable Tax Incentives: Apply for tax incentives based on commercial reasons and in line with economic substance regulations without using tax havens.

4. Reasonable Structure: Ensure the enterprise architecture and transaction arrangements are in line with economic substance regulations. No special arrangements shall be used to avoid tax.

5. Information Transparency: Financial information is disclosed transparently, and tax information is disclosed in accordance with related regulations and standards.

6. Integrity in Communication: Establish a relationship of mutual respect and honest communication.

7. Arm’s Length Principle for Inter-company Transactions: In compliance with internationally accepted transfer pricing guidelines announced by the Organization for Economic Cooperation and Development (OECD).


 



Regional Tax Information for 2019, 2020 and 2021
   
 

1. Net Revenue :



2. Profit (Loss) before tax :



3Income tax expense (profit) :



4Income Tax Paid :





Effective Tax Rate

                                                                                        Unit: NTD million


2019

2020

2021

Profit (loss) before tax

-290

1,497

395

Reported taxes

152

186

77

Effective Tax Rate

-53%

12%

19%

Income Tax Paid

131

92

101

Cash Tax Rate

-45%

6%

25%