- 學位論文
台商企業運用兩岸移轉訂價的策略分析
An analysis of application of transfer pricing strategy to Taiwanese enterprises in China
摘要
跨國企業集團關係人交易之移轉訂價策略規劃，影響企業於各國應負擔之稅負。由於兩岸的特殊政經環境，台商早期多依臺灣地區與中國大陸地區人民關係條例透過第三地控股公司名義轉投資中國大陸。而且有將近90％比例在第三地設立於免稅天堂的國家，藉機將大多數的利潤遺留在境外公司或免稅天堂來避稅。若透過關係企業交易將利潤留在未具有實質營運的低稅率或免稅國家，將使得兩岸稅務機關懷疑為何在未有實質營運的第三地國家仍有高額利潤，是故此為兩岸稅務機關瞄準追查跨國企業關聯交易的移轉訂價焦點。 另外，為順應OECD倡導的「移轉訂價及跨國企業報告」，並與世界接軌，兩岸稅務機關分別於1998、2004年開始建立移轉訂價查核制度。中國大陸最早於1998年即陸續制定相關移轉訂價查核規範，另於2007年3月16日的《中華人民共和國企業所得稅法》亦編入了全新的特別納稅調整專章，此納稅調整並非僅針對移轉訂價，但大部份係與移轉訂價有關。為貫徹落實《中華人民共和國企業所得稅法》及其實施條例，加強特別納稅調整管理，於2009年1月8日發布《特別納稅調整實施辦法(試行)》（國稅發﹝2009﹞2號），並追溯自2008年1月1日起實施。我國也於2004 年12月28日參照OECD的指導方針及各國稅法，訂定「營利事業所得稅不合常規移轉訂價查核準則」開始實施移轉訂價制度。由於臺灣與中國大陸並未簽訂類似租稅協定的避免雙重課稅協議，台商企業因臺灣或大陸稅務機關依「移轉訂價」規定進行調整勢必會產生重複課稅問題，兩岸若能儘快簽署租稅協定，則能建立避免重複課稅的協商機制和減少重複課稅的情況發生。面對兩岸均實施移轉訂價查核時，台商企業應如何去適應此新制，這些是本研究思考的重點。 本研究的結果就是針對目前台商企業交易模式進行介紹，進而區分出四種台商企業最常使用的操作方法。舉例來說：「高進低出」法、在來料加工中壓低加工費、利用貸款業務向境內企業加高利率、在稅前列支大量費用，增加企業的產品成本。另外，也針對兩岸移轉訂價制度做出比較，使企業更清楚了解兩岸間法令的不同，減少因為不熟法令所造成的租稅風險。本研究歸納出五點重要差異：對關係企業（人）之定義不同、常規交易方法與適用之關係交易類型、提示文據之要求、避風港條款、罰則之不同。最後，本研究建議台商企業對移轉訂價查核準則的因應策略，以降低稅務風險。例如：盡量避免被認定為關聯交易、善用避風港原則，簡化移轉訂價報告分析、使關聯企業的規模較小、針對不同的關聯交易規劃不同的移轉訂價策略。本研究也建議兩岸政府單位能盡快簽署租稅協定，以減少台商企業重複課稅問題之發生，更期望後續研究者針對兩岸移轉訂價持續做出研究貢獻，做為台商企業及政府最好的參考書。
並列摘要
The multinational enterprises’ profits and taxes were affected by the transfer pricing policies carried out by most countries. As a special cross-strait political economic environment in early stages (1990s), Taiwan enterprises based on the Taiwanese region have to follow the 「 Taiwan & Mainland China Cross-region People Related Law 」to invest in China through offshore company. And nearly 90％ Taiwanese enterprises are performed upon offshore company in the tax heavens. Then they almost to leave most profit to evade tax in the offshore company or the tax heaven. If the relational enterprise transaction leaved huge profit in no substantial operations at tax heavens, then it would invited the Ministry of China and Taiwan R.O.C. to question that why the offshore companies have no substantial operation but still have high profit. So the Tax Bureau of China and Taiwan R.O.C. would focus on the international transfer pricing policy of multinational enterprises. In addition, to follow the current world trend, the Tax Bureau of China and Taiwan R.O.C. have set regulations for transfer pricing policy of multinational enterprises in 1998 and 2004, by consulting OECD guidelines and tax law of other countries around the world. They also have started to implement transfer pricing system to monitor multinational enterprises. China had successively enacted regulations and enforcement concerning auditing of transfer pricing as early as 1998. While the Enterprise Income Tax Law of the People’s Republic of China, passed on March 16, 2007, had also been incorporated into the newly adopted chapter of special tax adjustment, including but not limited to transfer pricing. To realize the Enterprise Income Tax Law of the People’s Republic of China and its implementation measures, and to strengthen the management of special tax adjustment, the Chinese government, then moved one step forwards by promulgating the Implementation Measures of Special Tax Adjustments (Provisional) [Guo-Ze-Fa No. 2009-2] on January 8, 2009, retroacting back to January 1, 2008. Taiwan has established the method of regulation on December 28, 2004, by consulting OECD guidelines and tax law of every country in the world, and has started to implement transfer pricing system. Since no treaty of any kind had signed between Taiwan and China for the purpose of preventing double taxation, Taiwan businesses had inevitably encountered double taxation resulted from the transfer pricing adjustments made by both fiscal authorities. If Taiwan and China will sign the tax treaty quickly. Then can set up the consultative mechanism to avoid double taxation, and reduce double taxation occur. The Tax Bureau of China and Taiwan R.O.C. government also announced its official implementation of the monitoring of the price transfer. How Taiwan businesses to get with the new strictly statutes, these emphases are the focus of this study. The result of this study is to introduce the transaction of Taiwan businesses cross the strait, then to separate four tactics of pricing transfer adopted by the Taiwan enterprises. Additionally, it provided a comparison of cross-strait transfer pricing. This will clarify the difference on laws cross the strait, and further decrease the tax risk caused by short of knowledge. This study to sum up five important differences: definition of the relational enterprise, the related party transactions to complete the arm’s length principle, to provide an indenture, tax shelter clause, penalties for transfer pricing. Finally, this study will make recommendations to discuss how Taiwan businesses should cope with the Regulations for Transfer Pricing in order to decrease tax risk. For example: avoid establishing the related party transactions, making use of the tax shelter clause and simplifying transfer pricing analyses, reduce the scale of relational enterprise, to draw up different strategy of transfer pricing. We anticipate the governments can review it from the view of laws, and reach a consensus on tax treaty, so as to prevent from double taxing by the two governments. And further that those succeeding researchers will keep their efforts on the contribution to cross-strait transfer pricing, so as to provide China-investing Taiwan enterprises and government with a best reference books.