隨著各國實施共同申報準則交換稅務用途的金融帳戶資訊，臺灣稅捐單位可能取得台商海外帳戶資訊，然台商基於稅務考量卻無意願將海外資金匯回台灣。因此，財政部於2019年1月31日頒布「核釋個人匯回海外資金應否補報、計算及補繳基本稅額之認定原則及相關證明文件規定」，讓個人能藉由解釋令將境外的資金匯入台灣。此外，中美貿易戰對在大陸設廠台商影響日益加劇，政府於2019年8月通過「境外資金匯回管理運用及課稅條例」專法，鼓勵企業及個人可將境外款項匯回台灣。

由於金融機構的高資產客戶多為企業主，且主要從事兩岸三地的買賣、製造或提供服務等業務，其在境外金融帳戶資金來源多為企業歷年的獲利。這些高資產客戶為因應共同申報準則，考量要藉由解釋令或專法，將資金匯回台灣重新進行財富規劃。本研究係採取訪談方式檢視高資產客戶因應租稅法令變革對其財富規劃之影響。本研究亦以三個案例深入剖析租稅變革對財富規劃之影響。本建議高資產客戶必須檢視海外資金帳戶及在國內金融機構開立的國際金融業務分行，與專業的顧問或金融機構討論海外資金匯回方式及可能面臨之課題，在指定時間內完成資金移轉以享受稅率優惠。

As countries comply with Common Reporting Standard to exchange tax-related data between governments, the revenue service offices in Taiwan may obtain information of Taiwanese companies’ offshore accounts. However, Taiwanese companies have no incentives to repatriate offshore funds due to tax considerations. The Ministry of Finance issued the “Principles for the determination and documents of reporting, tax calculation, and tax payment for individuals who repatriate offshore funds” on January 31, 2019. Hence, the individuals can repatriate offshore funds back to Taiwan based on this regulation. In addition, the US-China trade war has gradually affected Taiwanese companies whose factories in China. In August 2019, the government issued “The Management, Utilization and Taxation of Repatriated Offshore Funds Act” to encourage companies and individuals to repatriate offshore funds to Taiwan.

Most of high net worth individuals of financial institutions are the owners of firms. They did business in China and Taiwan. Offshore funds they owned are earnings from businesses. Due to the implementation of Common Standard Reporting, the high net individuals are likely to repatriate offshore funds back to Taiwan for wealth planning through regulations. This study investigates how high net worth individuals respond to wealth planning due to changes in tax laws by interviews This study also examines the impact of tax reform on wealth planning by using three cases. This study suggests that high net worth individuals should review offshore financial accounts and OBU accounts in domestic banks. They need to ask professional advisors or financial institutions about the way of repatriating offshore fund in order to apply preferential tax rates.

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二、英文部分
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