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外國人來台設立公司：設立種類比較
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外國人士或外國法人準備來台灣設立公司時，經常會遇到一個困擾：究竟我該成立什麼類型的公司？一般僑外資來台設立公司的組織型態主要有「股份有限公司」、「有限公司」、「台灣分公司」及「台灣辦事處」。而這些組織型態之間有何不同？而設立時又有什麼需要特別注意的事項？本文將為您一一揭曉！
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設立種類在意義上有何不同？
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外國人來台設立
「股份有限公司」、「有限公司」，其實就如同台灣公司一樣具有相同且獨立的法人格，皆屬於「我國公司」。差別只在於，由於是僑外資的緣故，因此需要經過投資審議委員會審核通過才能夠設立，且資本額也需要取得會計師的簽證，因此程序上較為繁瑣。
而在台灣設立「分公司」的前提是需要在海外先有「本公司」，而在台灣的分公司屬於國外總公司的分支機構，並不具有獨立的法人格，不過可以合法的在台灣營業、從事進出口業務。
若只是預計在我國境內從事議約、締約、報價、議價、投標及採購等業務，並沒有考慮在台灣營業時，可以僅在台灣設立「辦事處」，享有免稅的優惠且辦理程序較為簡單，但不得在我國從事任何營業活動。
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從上表可以看出，在台灣設立「股份有限公司」與「有限公司」在意義上非常類似，設立程序也大致相同。不過，事實上兩者在某些營運細節還是有所不同，如想知道兩種公司型態有何不同，可以參考___________ 這篇文章。(連結到誠謹股份有限公司與有限公司比較的文章)
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設立種類在稅務上有何不同？
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由於「股份有限公司」、「有限公司」及「台灣分公司」都是可以合法在台灣營業的，一旦有營業行為，就可能需要面對「營業稅」與「所得稅」的問題，必須依照現行我國法規按時申報繳稅。而「辦事處」因為不得從事任何營業行為，因此也免負擔相關的稅賦。
外國人在台灣開立「股份有限公司」或「有限公司」，一般而言規定皆比照我國公司辦理。因此在盈餘分配方面，若股東為中華民國境內居住者，則其分配之股利需於每年五月申報繳納個人綜合所得稅；若股東非居住者（例如：外國人股東只在台灣短期居住、台灣子公司將盈餘分配給國外母公司），則公司須在分配盈餘時，替該股東就源扣繳21%所得稅。除此之外，營利事業當年度之盈餘未作分配者，應就該未分配盈餘加徵5%營利事業所得稅。
而台灣分公司在意義上屬於國外總公司的延伸體，因此應將其在台灣的盈餘匯回國外總公司，而非由台灣分公司自行決定發放股利，因此沒有盈餘分配需要課稅的問題。
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設立種類在商業活動上有何不同？
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設立種類對於未來公司發展性亦有很大的不同。舉例來說，若您的公司未來有意於台灣進行公開發行上市櫃的話，依照現行法規規定，必須為股份有限公司才有資格進行公開發行。不過，當然也還是需要符合其他上市櫃的規定。
若您有打算於台灣股市進行投資，則組織型態必須為具有獨立法人格的「股份有限公司」或「有限公司」。若您是只是國外總公司的台灣分公司的話，是無法於台灣從事投資活動的，這點需要特別注意。
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最後，要提醒大家注意的是，若要在台灣經營業務，必須明列您要從事的行業別。除了某些特定的「特許行業」之外，一般而言公司在選擇表列行業別時，不會有太大的條件限制，詳細行業別可以參考「經濟部營業項目代碼表」。
不過由於外國人來台投資屬於僑外資，投資審議委員會有較為嚴格的規定，某些特定行業屬於僑外人士禁止及限制投資的產業別，需要特別留意，詳細的行業別請參閱「僑外投資負面表列」。
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在僑外人士投資方面，我還有其他問題想要詢問
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若有僑外投資諮詢或公司設立方面的需求，請聯絡誠謹會計師事務所，我們將有專人為您服務。
聯絡信箱：abw@608cpa.com
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