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外資來台設立分支機構比較表：外資分公司；外資代表處；外資子公司

Comparison of Organization Establishment by Foreign Investor

資料更新時間：2022/04
比較項目 Comparison	外資分公司 Branch of Foreign Company	外資代表處 Representative of Foreign Company	外資子公司 Subsidiary of Foreign Company
性質 Description	屬於外資母公司的分支機構不具備獨立法人資格 A branch of the foreign parent company, not a legal entity	屬於外資母公司的指派代表不具備獨立法人資格 A representative office of the foreign parent company, not a legal entity	由外資母公司設立屬獨立法人資格 Established by foreign parent company, it is a legal entity
債務風險 Liabilities	母公司負連帶清償責任 Parent company takes the joint liability of the debts	無（代表處依法不能進行營業行為） NA （not permitted to commence business within ROC）	由資本額清償 Limited Liability based on the capital
公司資金 Types of Capital	以營運資金名義匯入 Capital based on the operational expenses	管銷所需資金 Overhead Costs	資本額 Capital
運作資金Capital Operations	由總公司撥付 Injected by parent company	由總公司撥付 Injected by parent company	申請增資 Capital increase
負責人 Person in Charge	境內負責人 Responsible Person	代表人 Authorised Representative	負責人(董事長) Business Owner
負責人權責 Responsibilities Of Business Owner	需經由母公司授權 Authorised by the parent company	需經由母公司授權 Authorised by the parent company	同一般公司負責人完整權責 Same as a general entities with full responsibilities
銀行授信 Bank Credit	持有總機構所提供之外國貨幣為擔保品者，可辦理新台幣授信 Applicable for credit facilities in NTD if holding the foreign currency provided by the parent company as guarantee	代表處依法不能進行營業行為（not permitted to commence business within ROC）	可申請獨立額度 Applicable for independent credit limit
設立所需文件 Documents Required for Incorporation	在中華民國境內指定之負責人授權書。 Notarization by Court of Legislative Juristic, Comment by Department of Foreign Affair of Legislative Juristic; Certificate and Designation of Responsible Person	在中華民國境內代表人授權書。 Notarization by Court of Legislative Juristic, Comment by Department of Foreign Affair of Legislative Juristic; Certificate and Designation of Representative of Parent Company	代辦當地國法院公證、外交部旁註；母公司執照、授權書。 Notarization by Court of Legislative Juristic, Comment by Department of Foreign Affair of Legislative Juristic; Certificate and Authorization of Parent Company
營所稅 Profit Tax Rate	同一般公司20% 20% (Same as a general entities)	無 (依法不能進行營業行為) NA (not permitted to commence business within ROC)	同一般公司20% 20% Same as a general entities
營業稅 VAT	同一般公司5% 5% Same as a general entities	無 (依法不能進行營業行為) NA (not permitted to commence business within ROC)	同一般公司5% 5% Same as a general entities
利潤匯出 Withholding Tax Rate of Dividends / Profits Allocation	0%	無 NA	21%
外籍人士工作簽證 Work Permit for Aliens	可 Applicable	可 Applicable	可 Applicable
設立時點 Company Overview Establishment	需重新設立 Newly establishment	需重新設立 Newly establishment	可新設或投資現有公司 Newly establishment or investment of an existing company in Taiwan
進行投資 Investment	不可 Prohibited	不可 Prohibited	可轉投資 Reinvestment permitted
證券投資 Securities Investment	母公司開立 Parent Company investing	母公司開立 Parent Company investing	可獨立開立 Subsidiary Investing
進行房地產投資 Real Estate Investment	可 permitted	不可 Prohibited	可 permitted
房地產投資主體 Ownership of Real Estate	境外母公司直接持有 Owned directlyby Off-Shore Parent Company	不可 Prohibited	透過子公司間接持有 Owned indirectly by Subsidiary
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#外資在台機構比較
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