我國實施營利事業所得稅不合常規移轉訂價查核準則對跨國企業租稅規劃策略之影響

The influence of Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm's Length Transfer Pricing on tax-planning for multinational enterprises in Taiwan.

張淑娟(Shu-Chuan Chang)

指導教授 ： 蔡信夫

淡江大學/管理學院/會計學系碩士在職專班/碩士(2006年)

https://doi.org/10.6846/TKU.2006.00386

摘要

在經濟發展趨於國際化的時代，跨國企業活動的領域已跨越數個國家，因此如何運用國際租稅策略，使跨國企業內部資源達到最佳分配及全球利潤最大，已成為國際租稅領域中重要的課題。跨國企業的租稅規劃策略主要有二種：利用租稅天堂設立境外控股公司及關係企業間移轉訂價。
我國財政部2004年12月28日正式發布「營利事業所得稅不合常規移轉訂價查核準則」，本研究試圖發現營利事業所得稅不合常規移轉訂價查核準則的實施對跨國企業租稅規劃策略（即利用租稅天堂設立境外基地公司及關係企業間移轉訂價）是否會產生影響。.
本研究係運用「深度訪談」研究方法，以我國前四大會計師事務所（勤業眾信、安侯建業、資誠、致遠）4位會計師及2位國稅局移轉訂價查核小組成員為訪談對象。就質化研究而言，研究者必須掌握3項基本原則：1.正確的描述2.適當評論與分析3.發現脈絡。本研究發現我國實施營利事業所得稅不合常規移轉訂價查核準則是跨國企業境外控股公司及關係企業間移轉訂價決策的影響因素，但短期內並無顯著影響。基於查核風險的考量，跨國企業採用預先訂價協議的機率很低。

關鍵字

非常規交易原則 ； 跨國企業 ； 租稅規劃 ； 移轉訂價 ； 深度訪談

並列摘要

As the economic development has stepped in the era of internationalization, multinational enterprises are running their business activities with no boundaries. How to exercise the international tax strategy to achieve best distribution of the interior resources within the enterprises and to maximize the global profit becomes a critical subject in the field of international taxation. The establishment of the business entity in tax haven and the scheme of transfer pricing for affiliated enterprise are two main strategies of tax-planning for multinational enterprises.
On December 28, 2004, the Ministry of Republic of China promulgated the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing”. This study tries to find out the influence of the implementation of “Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm's Length Transfer Pricing” on the strategies of tax-planning regarding the establishment of the business entity in tax haven and the scheme of transfer pricing for affiliated enterprise.
This study designs an adequate open questionnaire to have in-depth interviews with four accountants working in Deloitte、KPMG、PWC、E&Y and two tax auditors working in tax authority. On the method of qualitative research, we have to concern on three criteria: A. correct description, B. criticism and analysis, C. discovery. This study found: the implementation of “Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm's Length Transfer Pricing” does actually influence the establishment of the business entity in tax haven and the scheme of transfer pricing for affiliated enterprise, but not immediately. Due to the concern of the auditing risk, the probability of adopting APA for multinational enterprises is very low.

並列關鍵字

non-arm's length transfer pricing ； multinational enterprises ； tax-planning ； transfer pricing ； profit-seeking enterprise income tax ； in-depth interviewing

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