預先訂價協議適用於我國之探索性研究

The Exploratory Study of the Suitability on Advance Pricing Agreements in Taiwan

張擎天(Chin-Tien Chang)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300240

摘要

從1980年代開始，移轉訂價這塊領域就因為許多因素而受到各界的爭議，這也導致了納稅人與租稅主管當局，以及各國租稅主管當局之間的對立。而一些傳統的機制，例如查核以及相關的法律訴訟，對於納稅人以及管理當局來說，也都是無效率的。因此，在這樣的背景之下，移轉訂價是無法滿足任何一方的，於是有幾個國家就以一種叫做「預先訂價協議」（Advance Pricing Agreement，APA）的機制來回應。APA已經被視為是有別於傳統機制的另一種方法，它可以避免納稅人和管理當局之間的對立，並且避免相關參與國之間的矛盾。此外，我國財政部於民國九十年提出的移轉訂價的修正草案之中，亦提到了APA，但我國卻無任何的相關法規或是專門探討APA的中文文獻，此引發了我論文的研究動機。

　　本論文對於APA之探討主要係以美國法規為主，因為美國的APA法規是規範最為詳盡的一套法規。此外，本論文亦探討了加拿大、澳洲，以及OECD等對於APA之觀點。本論文以各個角度來探討APA，包括：APA之源起、觀念及法律效力、範圍、潛在申請者、APA之進行、主管當局對於APA的回應及管理、APA之保密性、小規模納稅義務人的APA議題、APA之優缺點、我國實行APA之相關議題，最後是結論與建議。

　　希望能藉由我對於預先訂價協議的分析整理，能夠作為我國稅制改革方向的參考，進而對國家整體的稅務收入有實質的貢獻。

關鍵字

預先訂價協議 ； 移轉訂價

並列摘要

Since the 1980s the area of transfer pricing has been very controversial. It has increased confrontation between taxpayers and tax administrations, and between tax jurisdictions. Some traditional mechanisms, i.e. audits and litigation for the enforcement of the transfer pricing laws, are inefficient for the taxpayers and tax administrations. Therefore, the background leading up to transfer pricing satisfies nobody. Some countries have responded with what have been called “advance pricing agreements” (APAs). APAs have been conceived and implemented as an alternative to the traditional mechanisms for enforcing transfer pricing laws in order to avoid confrontation between taxpayers and administrations, and also to prevent discrepancies among different countries. Besides, the Ministry of Finance of our country has proposed a tax reform act about transfer pricing laws in 2001, which refers to APAs, but there are no related laws, regulations or books about APAs in Chinese. These give rise to the motives of my research.

　　My research is in large measure based on the US procedures on APAs which make up the most advanced regulation in the field. In addition to the US regulation, my research probes into the regulations of Canada and Australia, and analyses the concept of OECD on APAs. My research studies APAs intensively in several aspects, including the origin of APAs, the concept and legal effects of APAs, the scope of APAs, the potential applicants of APAs, starting the APA process, the competent authority in response to the APA applications and administration, the confidential issues of APAs, the issue of the small business taxpayers, the benefits and disadvantages of APAs, the suitability of implementing APAs in Taiwan, and at last, the conclusions and suggestions.

　　I desire that my research can be helpful to the tax reform, and can provide the substantial contribution to the revenue in our country.

並列關鍵字

APA ； Transfer Pricing ； Advance Pricing Agreement

參考文獻

2. 陳櫻琴，「稅務協談與行政契約－評行政法院八十九年度判字第三二七四號判決」，財稅研究第三十三卷第六期，九十年十一月

1. Calderon Jose Manuel, “Advance Pricing Agreements: A Global Analysis”, 1998

2. Feinschreiber Robert, “Transfer Pricing Handbook”, 1998

3. Feinschreiber Robert, “Transfer Pricing Handbook”, 1999

4. “International Transfer Pricing”, PricewaterhouseCoopers, 2001