探討我國不合常規移轉訂價查核準則之有效性

Investigation of the Effectiveness of Transfer Pricing Legislation in Taiwan

毛治文(Chih-Wen Mao) ； 官月緞(Yue-Duan Guan) ； 曾于軒(Yu-Hsuan Tseng)

《北商學報》 20期 (2011/07) Pp. 17-38

https://doi.org/10.29871/JNTCB.201107.0002

摘要

民國九十四年起我國實施「營利事業所得不合常規移轉訂價查核準則」，欲鞏固惡意移轉訂價而流失之稅基。本研究欲以實證數據佐證移轉訂價的租稅效益，並檢驗移轉訂價查核準則實施之有效性。本研究改變過去文獻：第一，改良關係人交易淨利率計算；第二，以當期非關係人淨利率為營業常規基準；第三，提出符合經濟直覺之主張。此外，為比較不合常規移轉訂價的不同定義對有效稅率造成的影響，故以三種代理變數衡量移轉訂價異常的程度：以當期概念計算異常淨利絕對值、以跨期概念計算異常淨利絕對值及以跨期概念計算異常淨利。實證結果顯示，法規實施前，移轉訂價不合常規程度對有效稅率有負向影響，符合經濟直覺。法規實施後，若以當期概念計算異常淨利絕對值為衡量標準，則移轉訂價不合常規程度對有效稅率沒有顯著的影響，顯示公司無法藉由異於同期非關係人交易之移轉訂價策略來降低稅負；若以跨期概念計算異常淨利絕對值則其對有效稅率影響仍為負向，但其影響程度已大幅降低（由－3.8%降低為－0.8%），顯示實施查核準則後，異常訂價策略之節稅效果已大不如前。

關鍵字

移轉訂價 ； 移轉訂價查核準則 ； 有效稅率

並列摘要

This study examines the tax benefits obtained through transfer pricing, and the effectiveness of transfer pricing regulations, Assessment Rules for Non-arm's-length Transfer Pricing of Profit-Seeking Enterprises Income Tax on Non-Arm's-Length Transfer Pricing, introduced in Taiwan in 2005. The following improvements have made. First, we modify the net income rate of related-party transactions. Second, we measure non-arm's-length transfer pricing based on non-related parties transactions of the same period. Third, we provide results with economics plausibility. Besides, we compare the different effects on ETR (effective tax rate) with three measurements of arm's-length principle, DIFNIR (different net income rate) and ADJTP (adjusted transfer pricing) measured by data of the current year and multi-period separately both in absolute value, and TP (transfer pricing) measured by data of multi-period in non-absolute value. The results indicate that, before the establishment of the rules, ETR decrease with the extent of non-arm's-length transfer pricing (e.g. DIFNIR and ADJTP), in consist with economics plausibility. After the establishment of the rules, DIFNIR measured by data of the current year in absolute value has insignificant effects on ETR; ADJTP measured by data of the multi-period still has significant negative effects on ETR; however, this negative impact has been greatly reduced.

並列關鍵字

Transfer pricing ； Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing ； Effective tax rate