移轉訂價交易模型探討

A Study of Transfer Pricing Transaction Models

陳柏綸(Po-Lun Chen)

指導教授 ： 馬嘉應 ； 鍾彩焱

元智大學/管理學院/會計學系/碩士(2005年)

摘要

當台灣企業逐步邁向國際，將會因各國之租稅管轄權而衍生出國際重複課稅問題。而台灣與各國企業管理階層皆然，經常會透過各種國際租稅規劃方式來進行合法節稅、避稅或逃稅，例如租稅庇護所之運用、國際金融業務分行（OBU）帳戶之開立、企業組織型態、選擇與地主國有租稅協定之國家等。除此之外，對過去稽徵機關與企業而言，「跨國企業移轉訂價」之問題由於所得稅法第四十三條之一內文定義不明確的情形下，難以進行非常規交易之查核，大多以個案判定之方式造成徵納雙方之糾紛與訴訟。所幸我國政府已於2004年12月28日正式實施移轉訂價查核準則，將可望有效地遏止跨國企業透過關係企業間交易，將利潤不當留滯在低稅或免稅之境外公司，破壞租稅公平性之嚴重後果。

基於上述，本研究從政府之立場出發，依新制所適用之交易類型逐一探討。首先在「有形資產之移轉」方面，係以實務上之六大國際多角貿易類型為基礎，將可能的15種記帳方式進行假設性的跨國移轉訂價操作推演，再歸納出四項可達成移轉訂價效果之原因；「有形資產之使用」，係以「跨國租賃」作為探討重點，共推演並彙集出5種影響營所稅基之模式；「無形資產之移轉」，係以「專利權」作為探討重點，共推演並彙集出2種會影響稅基之模式；「無形資產之使用」，係以「權利金」作為探討重點，共推演並彙集出4種會影響營所稅基之模式。「服務之提供」，係以「技術服務或管理服務」作為探討重點，共推演並彙集出3種會影響營所稅基之模式。最後在「資金之使用」方面，本研究融合「稀釋自有資本、利率水準與資金借貸之地點」作為探討之重點，推演並彙集出4種會影響台灣營所稅基之移轉訂價模式。

除了傳統各項形式交易之外，本研究亦將探討範疇延伸至電子商務之B2B，並以電子商務租稅規劃為基礎，選擇兩種B2B交易模式進行推演，以呈現電子商務移轉訂價問題之重要性。最後，基於本研究之所有問題呈現，建議政府應貫徹稅制改革、廣簽租稅協定、促進國際合作，並全面檢討現行租稅減免政策，更要強化租稅行政、建立常規交易資料庫、制定反制租稅庇護所法令等，尚須持續與企業溝通以化解疑慮，並確立未來移轉訂價查核之政策走向。

關鍵字

所得稅法 ； 營利事業所得稅 ； 不合常規交易 ； 移轉訂價 ； 國際租稅規劃 ； 電子商務

並列摘要

Since the enterprises in Taiwan have gone through internationalization one after another, it follows that the problem of international multiple taxing will emerge due to tax jurisdiction of different countries. Thus, the managerial level in Taiwan as well as in other countries have been trying various international tax planning methods to legally reduce, evade or circumvent taxes, such as use of tax shelter, opening of OBU account, opting for countries which has tax treaty with host country. Besides, for the authorities concerned and the enterprises in the past, it was difficult to look into non-arm's length transactions due to ambiguous definition of the term “transfer pricing between multinational corporation” in our income tax laws, leading to numerous lawsuits between the two sides. Fortunately, our government has officially enforce 「Non-arm's Length Transaction of Transfer Pricing on Business Income Tax Auditing Regulations」in 2004, which will prevent multinational corporation from carrying on transactions through its affiliated companies. This can ensure that neither profits will be illegally left in those low-tax or even duty-free out-of-boarder companies, nor the justice of taxation will be severely destroyed.

Based on the above-mentioned, the present study deals with transaction models applicable to the new system from the government’s perspective. First of all, in terms of transfer of tangible assets, based on six types of international multi-angle trade model, fifteen possible accounting methods were adopted to process hypothetically cross-nation transfer pricing so as to induce four potential factors attributive to effects of pricing transfer. Second, in terms of use of tangible assets, five models that would influence business income tax base were developed, focusing on cross-border leasing. Third, in terms of transfer of intangible assets, two models that would affect tax base were proposed, with the emphasis of patent rights. Fourth, in terms of use of intangible assets, four models that would sways business income tax base were developed, stressing on royalties. Fifth, in terms of service offer, three models that would influence business income tax base were developed, with special attention to technique or management service. Finally, in terms of bankroll usage, by incorporating the idea of thin capitalization、interest rate level and location of loan, four models that would affect business income tax base in Taiwan were proposed.

Apart from traditional ways of transactions, the present study included B2B into discussion. On the basis of electronic business taxing planning, two B2B transactional models were chosen to highlight the importance of the problem of electronic business transfer pricing. Based on the present study, it is suggested that the government enforce strictly the reform of tax system, sign tax treaties extensively, stimulate international cooperation, and re-examine the present policy of decline in tax. Furthermore, the government should fortify the tax administration , establish the database of arm's length transactions, enact laws about anti-tax shelter ,etc. Above all, the government ought to communicate well with enterprises constantly to answer their questions and ensure the direction of the policy about examining transfer pricing for the near future.

並列關鍵字

Business Income Tax ； Non-arm''s Length Transaction ； Transfer Pricing ； International Tax Planning ； Electronic Commerce