稅務管理
更新日期:2023/07/19
稅務政策與治理
中華電信重視稅務責任並承諾作為誠實的納稅義務人,高品質稅務遵循是我們核心價值。中華電信已制定稅務政策,落實執行常規交易原則,關係人交易亦遵循移轉訂價法令規定,且不以避稅為目的使用避稅天堂或進行租稅規劃,以此著眼管理本公司及集團子公司稅務作業,並全力支持政府推動創新研發活動及智慧技術等產業發展政策。
中華電信集團落實稅務治理並建立內部稅務管理機制,聘請專業顧問隨時提供稅務法令變動資訊,以維持稅務遵循之正確性。在中華電信董事長兼執行長領導下,秉承董事會決議,制訂中華電信集團遵循稅務法令之重大決策。在董事會督導及全體員工的努力下,每年皆有不錯的經營成果,2022年中華電信母公司繳納予中華民國政府之各項稅款約NTD 16,668百萬元;中華電信各項稅款之繳納,對於政府財政支持與人民福祉之提升助益甚多,貢獻包含所得稅、營業稅、股利及其他扣繳稅款、房地稅及其他。
- 所得稅:主要包含營業事業所得稅及國外可扣抵稅額等
- 房地稅:包含地價稅及房屋稅
- 其他:包含印花稅及環境稅等,其中環境稅係針對環境的影響所產生的稅賦及費用,包含燃料費及廢棄物處理費等,繳納給政府後專款專用作為環境改善之使用,進而提升環境保護
租稅管轄區 | 成員英文名稱 | 主要營業活動 | ||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Tax Jurisdiction | Constituent Entities Resident in the Tax Jurisdiction | Main Business Activity(ies) | ||||||||||||
Research and Development | Holding or Managing intellectual property | Purchasing or Procurement | Manufacturing or Production | Sales, Marketing or Distribution | Administrative, Management or Support Services | Provision of Services to Unrelated Parties | Internal Group Finance | Regulated Financial Services | Insurance | Holding Shares or Other Equity Instruments | Dormant | Other | ||
TW | Chunghwa Telecom Co., Ltd. | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ||||||
TW | Chief Telecom Inc. | ✓ | ✓ | ✓ | ✓ | ✓ | ||||||||
TW | Chunghwa Leading Photonics Tech Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
TW | Chunghwa System Integration Co., Ltd. | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | |||||||
TW | Light Era Development Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
TW | Spring House Entertainment Tech. Inc. | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | |||||||
TW | Chunghwa Investment Co., Ltd. | ✓ | ||||||||||||
TW | Honghwa International Co., Ltd. | ✓ | ✓ | |||||||||||
TW | Smartfun Digital Co., Ltd. | ✓ | ✓ | ✓ | ✓ | ✓ | ||||||||
TW | CHYP Multimedia Marketing & Communications Co., Ltd. | ✓ | ✓ | ✓ | ||||||||||
TW | Senao International Co., Ltd. | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | |||||||
TW | Chunghwa Sochamp Technology Inc. | ✓ | ✓ | ✓ | ✓ | |||||||||
TW | CHT Security Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
TW | Unigate Telecom Inc. | ✓ | ||||||||||||
TW | Chunghwa Precision Test Tech. Co., Ltd. | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | |||||
TW | Aval Technologies Co., Ltd. | ✓ | ✓ | ✓ | ||||||||||
TW | Wiin Technologies Co., Ltd. | ✓ | ✓ | ✓ | ||||||||||
TW | Youth Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
TW | SENYOUNG Insurance Agent Co., Ltd. | ✓ | ✓ | |||||||||||
TW | Senaolife Insurance Agent Co., Ltd. | ✓ | ✓ | |||||||||||
TW | Youyi Co., Ltd. | ✓ | ✓ | ✓ | ||||||||||
TW | ISPOT Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
TW | International Integrated Systems, Inc. | ✓ | ✓ | ✓ | ✓ | ✓ | ||||||||
TW | Unitronics Technology Corp. | ✓ | ✓ | ✓ | ✓ | |||||||||
HK | Donghwa Telecom Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
HK | Senao International HK Limited | ✓ | ||||||||||||
HK | Chunghwa Hsingta Co., Ltd. | ✓ | ||||||||||||
HK | International Integrated Systems(Hong Kong)Limited | ✓ | ||||||||||||
CN | Shanghai Chief Telecom Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
CN | Shanghai Taihua Electronic Technology Limited | ✓ | ✓ | ✓ | ||||||||||
CN | Chunghwa Telecom (China) Co., Ltd. | ✓ | ✓ | ✓ | ✓ | ✓ | ||||||||
CN | Su Zhou Precision Test Tech. Ltd. | ✓ | ✓ | ✓ | ✓ | ✓ | ||||||||
CN | International Integrated Systems Inc. (Shanghai) | ✓ | ✓ | ✓ | ✓ | |||||||||
AS | Chief International Corp. | ✓ | ✓ | |||||||||||
AS | Chunghwa Precision Test Tech. International, Ltd. | ✓ | ||||||||||||
AS | Senao International (Samoa)Holding Ltd. | ✓ | ||||||||||||
AS | Infoexplorer International Co., Ltd. | ✓ | ||||||||||||
US | Chunghwa Precision Test Tech. USA Corporation | ✓ | ✓ | ✓ | ||||||||||
US | Chunghwa Telecom Global, Inc. | ✓ | ✓ | ✓ | ✓ | ✓ | ||||||||
SG | Chunghwa Telecom Singapore Pte., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
JP | Chunghwa Telecom Japan Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
JP | CHPT Japan Co., Ltd. | ✓ | ✓ | |||||||||||
VN | Chunghwa Telecom Vietnam Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
TH | Chunghwa Telecom (Thailand)Co., Ltd. | ✓ | ✓ | ✓ | ✓ | |||||||||
VG | Prime Asia Investments Group Ltd. | ✓ | ||||||||||||
MU | IISI Investment Co., Ltd. | ✓ | ||||||||||||
MU | Leading Tech Co., Ltd. | ✓ | ||||||||||||
MU | Leading Systems Co., Ltd. | ✓ | ||||||||||||
TW | TestPro Investment Co., Ltd. | ✓ | ||||||||||||
TW | NavCore Tech. Co., | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
稅務揭露
中華電信集團超過96%以上之收入源自於臺灣,繳納予中華民國政府之所得稅稅賦於各國佔比高達99%以上。中華電信集團營運活動獲利所繳納的稅賦,直接對當地政府公共財政之支援與福祉提升有正面的影響。
中華電信集團2022年各稅務管轄區收入、稅前淨利、所得稅費用、已繳納所得稅及員工人數等資訊如下(依據2022年國別報告):
單位:新台幣百萬元,人
租稅管轄區 | 收入 | 稅前(損)益 | 當期應付所得稅 | 已納所得稅 | 員工人數 |
---|---|---|---|---|---|
臺灣 | 240,015 | 49,093 | 8,711 | 8,338 | 30,001-33,000 |
中國大陸 | 367 | 11 | 4 | 6 | 0-100 |
香港 | 1,202 | 38 | 1 | 1 | 0-100 |
美屬薩摩亞 | 32 | 19 | - | - | 0-100 |
美國 | 721 | 115 | 30 | 30 | 0-100 |
新加坡 | 1,633 | 249 | -2 | 6 | 0-100 |
日本 | 229 | 44 | 16 | 16 | 0-100 |
越南 | 68 | -1 | - | - | 0-100 |
泰國 | 207 | 7 | - | - | 0-100 |
英屬維京群島 | - | 7 | - | - | 0-100 |
模里西斯 | 4 | 8 | - | - | 0-100 |
2021及2022年中華電信集團合併所得稅有效稅率平均為19.40%,中華電信平均有效稅率及現金稅率較全球產業平均低。
- 有效稅率低於全球產業平均:中華電信集團超過96%以上之營收源自於臺灣,臺灣法定稅率20%低於全球產業平均。
- 有效稅率低於法定稅率:依據中華民國所得稅法第42條,營利事業投資國內其他營利事業,所獲配的股利淨額或盈餘淨額免徵所得稅,另母公司配合政府促進產業創新,改善產業環境,提升產業競爭力之政策,投入產業創新條例相關支出而獲租稅減免獎勵得以抵減稅額。
單位:新台幣百萬元
項目 | 2021年 | 2022年 | 平均 |
---|---|---|---|
稅前盈餘 | 46,067 | 47,229 | |
所得稅費用 | 8,872 | 9,229 | |
有效稅率 | 19.26% | 19.54% | 19.40% |
支付所得稅 | 8,155 | 8,397 | |
現金稅率 | 17.70% | 17.78% | 17.74% |