The Zero-Carbon Era of “Carbon Rights Exchange”
The Zero-Carbon Era of “Carbon Rights Exchange” Author : Cai Zheming The Republic of China Carbon Rights Exchange was officially inaugurated on August 7, President Tsai Ing-wen said that the policy promotion of net-zero carbon emissions is expected to drive more than 4 trillion yuan of private investment within seven years, providing more than 500,000 related jobs and nearly 6 trillion yuan of output value, which also means that a zero-carbon era has officially arrived. The National Development Research Association announced the 2050 net-zero carbon emission path and strategy general description, in addition to voluntary reduction quota trading, but also through incremental offset carbon rights trading, including New York in the United States, London in the United Kingdom, Tokyo in Japan have successively established carbon rights trading platforms, Taiwan at this time can not only deepen international cooperation with other countries in the carbon exchange, but also urge its own industrial transformation to achieve low-carbon goals. Lee Anda Ping and Ng Ming-yee, accountant of United Accounting Firm, pointed out that the carbon rights exchange is jointly established by the Taiwan Stock Exchange and the China National Development Foundation, and is currently responsible for the projects including carbon consulting and education and training, domestic carbon rights trading, and foreign carbon rights trading. One. The past and present of carbon rights Carbon rights refer to the legal emission of greenhouse gas emission rights, which are controlled by the total amount of government units, and enterprises can reduce carbon emissions and transfer carbon rights from each other (the carbon reduction balance of enterprise A is sold to enterprise B to facilitate carbon emissions), which is a mandatory market that requires enterprises to set carbon emission caps, and they trade carbon balance and deficiency by themselves. Two. Uses, pricing, and charging of carbon rights After the establishment of the Taiwan Carbon Rights Exchange, the foreign carbon rights traded in the initial stage will help enterprises to operate ESG sustainability, and after the carbon fee is “levied”, greenhouse gases will be regulated, and carbon rights will be used for enterprises to “offset” statutory matters to comply with government policies and meet the global carbon reduction trend of enterprises. Ginseng. Carbon rights, carbon taxes and carbon fees Carbon rights refer to a government-led “mandatory market” in which companies purchase carbon rights in order to comply with the emission not exceeding their assigned amount; The other is that enterprises take the initiative to purchase carbon rights to achieve their own environmental protection goals. A carbon tax is a carbon tax levied by the government on a lump sum basis, based on the carbon content of various fossil fuels (once carbon-containing fuels are used). Carbon fee refers to the government’s management fund for greenhouse gases, which is levied on enterprises with annual greenhouse gas emissions of more than 25,000 tons. Accountant Wu Mingyi believes that the establishment of the carbon rights exchange means the advent of the zero-carbon era, and the government can deepen international cooperation with other countries on carbon issues in addition to the industrial transformation required to achieve its own low-carbon goals, and once the climate change responds to the statutory bill, it must carry out tax planning for domestic and foreign carbon rights trading. In view of this, the basic understanding of carbon rights must enlighten the people from the government’s call, so as to lay the foundation for sustainable ESG operation of enterprises, balance the profit and loss after the levy in pricing, and facilitate the deduction of carbon rights norms by enterprises in terms of fees. Taiwan’s carbon rights development tends to be dominated by the government, and carbon taxes are collected through unified revenue and expenditure, and carbon fees are used as a special management fund to require companies to lead by example, but the most critical carbon rights trading still needs to be recognized by the EPD and international justice agencies to truly lead Taiwan towards a zero-carbon era.
股利所得課稅規定及節稅規劃
股利所得課稅規定及節稅規劃 March 30, 2023 自107年起，境內個人獲配之盈餘，適用股利所得課稅新制，納稅義務人可選擇(1)合併計稅：納入綜合所得總額課稅(稅率5%~40%)，按8.5%計算可抵減稅額，上限8萬元；或(2)分離計稅：以28%單一稅率分開計稅、合併報稅。惟獨資、合夥資本主之營利所得仍然須計入綜合所得總額課稅，不得計算抵減稅額。 一、採用那一種方案較有利呢？ 綜所稅率在20％以下：由於稅率已低於單一稅率28％，應該選擇合併計稅，再扣除5%或8萬(股利約941,176元)可抵減稅額。 綜合所得淨額(不含股利所得)適用30%以上的稅率，加上股利所得仍適用30%稅率，則建議選擇合併計稅，可再扣除5%或8萬可抵減稅額。 綜所稅率在40%：因稅率可能超過分開計稅之28%稅率，故選擇分開計稅比較有利。 二、高股利所得如何節稅? 不參與除權息綜所稅率在 30% 以上，股利最少繳28%的所得稅，投資人可考慮在除權息交易日前賣出持股，將原本的股利所得轉換為免稅證券交易所得(上市櫃股票)。惟需考量證券交易所得是否大於稅後可支配的股利所得，加上出售股票時應負擔的交易稅費。另應注意，對於家族企業或公開發行公司大股東，若出售股權可能影響董事職位或公司經營權，反而得不償失。 投資公司長期投資領股利，以投資公司持股較有利：與個人持有股權相較，透過投資公司持有股權的優點在於，可以控制股利分配到個人身上的時點，有稅負遞延效果。當股利分配時，高所得個人採分開計稅，稅率仍達28%。而透過投資公司收到的股利不計入所得額課稅；惟投資公司因收到股利產生的盈餘，即使不分配給股東，雖然需課徵未分配盈餘稅5%，仍較28%低。短期進出賺價差，以個人名義持股較有利：目前個人買賣上市櫃股票停徵證券交易所得稅。相反地，投資公司買賣上市櫃股票雖然也停徵證券交易所得稅，但適用最低稅負制(12%)，且還有未分配盈餘稅5%，因此較個人直接買賣不利。惟未上市櫃股票交易所得，個人及投資公司均需課最低稅負。 投資公司長期投資領股利，以投資公司持股較有利：與個人持有股權相較，透過投資公司持有股權的優點在於，可以控制股利分配到個人身上的時點，有稅負遞延效果。當股利分配時，高所得個人採分開計稅，稅率仍達28%。而透過投資公司收到的股利不計入所得額課稅；惟投資公司因收到股利產生的盈餘，即使不分配給股東，雖然需課徵未分配盈餘稅5%，仍較28%低。短期進出賺價差，以個人名義持股較有利：目前個人買賣上市櫃股票停徵證券交易所得稅。相反地，投資公司買賣上市櫃股票雖然也停徵證券交易所得稅，但適用最低稅負制(12%)，且還有未分配盈餘稅5%，因此較個人直接買賣不利。惟未上市櫃股票交易所得，個人及投資公司均需課最低稅負。 三、其他注意事項 採單一稅率28%分開計稅，影響捐贈限額：自107年起股利所得選擇採用分開計稅者，股利所得不計入綜合所得總額，捐贈限額(20%)將減少，造成高所得者節稅效益降低。 採28%分開計稅之股利所得應計入最低稅負制之基本所得額：應留意最低稅負制基本稅額之計算，避免漏報基本所得額。 單次領取股利金額2萬元以上，健保補充保費2.11%：如果單次領取股利達2萬，被扣除的補充保費在隔年申報綜所稅時可以全部列舉扣除，不受每人每年24,000元的限制。若單次領取股利小於2萬不用扣除補充保費。