ERP系統虛擬企業體制之實作研究

企業對外投資經濟活動領域越來越廣，經營模式已由單一公司型態演變至今成為跨國企業或關係企業，亦可能跨越數個國家，所以須面對兩個以上國家的租稅管轄權、國際間課稅範圍的重疊、各國稅率的不一與獎勵措施的不同，乃至於租稅天堂設立境外公司與其間移轉計價等問題，使得跨國企業於境外投資時，存有較大的不確定性。如何應用ERP系統與國際租稅策略規劃原則，使用跨國企業內部資源做到最佳的分配，讓企業行銷成本最低化、利潤達到最大化。首先本研究ODM電子廠商欲擴展歐美市場之行銷範圍，然而ODM廠商須依照與客戶所簽訂之合約，生產客戶品牌的商品，便延伸出產品品牌區分之問題。ODM廠商該如何配合財務顧問公司，在免稅天堂及現有的ERP系統建置境外公司，以解決品牌區分之目的。再者，本研究之ODM廠商欲讓其產品順利在中國大陸地區廣大的銷售市場，加上當地人工成本低及地緣關係等因素，使其要至中國大陸地區設立工廠，直接來生產及銷售其產品，但依據台灣法規之限制，企業如欲往大陸地區投資，金額逾一百萬美元者，應經由其第三地區投資設立之公司及事業，至中國大陸地區投資，不得直接投資，以避免重覆課稅。然而ODM廠商該如何應用第三地區境外投資公司來有效的節省稅率成本？且在ERP系統上該如何完整記錄此境外公司的交易資料？為本研究目的之二。

關鍵字

ERP ；境外公司

並列摘要

Enterprise management model strategy transferred from a monopoly to being an alliance or international cooperates in several countries because the fields of investment relational economic actives are more and more wide. No doubt it is full of risky and uncertainty because face to the different of international tax, incentive, field and rate systems in each country and the transitional cost, quotation, account problem while setting a branch subsidiary in tax free area. How to apply the ERP system and principle of management international strategy in lease and tax to make sure that the enterprise resource will be distributed in the best way, the lowest market sale cost and the greatest benefits. First, if an ODM company wanted to expand the market aboard, there would be some problems of the brand identification. On account of they follow the contract that signed with customer to produce products in customer’s brand, but therefore how to provide a good solution in terms of cooperating with financial consultant company in using the current ERP system while they are setting a branch in tax free area. Second, most company want to produce and sale the product in Mainland China as the lower laboring worker and the booming vast market. According to the Taiwan government regulation limits that you cannot invest except throughout the third party if the total investment amount are over us$1 m. The major reason of this limit is escape of the double levying tax. Where is the KSF (key successful factor) of application this way? Obviously, how to use this way to save tax cost and keep good tracing back all of trade off information completely in ERP system is KSF.