國際移轉計價影響因素之研究-台灣企業之實證分析

The Research on Influential Factors of International Transfer Pricing-Empirical Analysis of Taiwan Enterprises

吳金好(Chin-Hao Wu)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400549

摘要

近年來，全球經濟快速發展，國際間吹起移轉訂價查稅風，世界各國為維護課稅權益，競相導入OECD移轉計價法規並加強稽查，以因應現階段經濟社會的發展。
由於實務上常見母公司與關係企業間，利用不合常規交易的訂價策略，操控正常利潤的分配，以達到規避稅負的效果。然而，若不當使用移轉計價的手段，容易導致違法等爭議事項發生。如何合法並有效地運用移轉訂價方法也成為企業能否永續經營的關鍵因素。

本研究整理歸納國內外學者的觀點，從經濟觀點分析、數學模型分析、稅務規劃分析、管理行為分析、實證研究分析與企業移轉計價的決策模型等不同角度探討跨國企業移轉計價的問題，對整個產業現況進行瞭解後，將跨國企業移轉計價決策過程與影響因素，分為目標因素與環境因素兩大構面探討，並透過問卷調查實證，實證的對象為截止2003年7月投資美國、日本、香港及中國大陸之台灣企業，問卷分析的方法為卡方檢定、單因子變異數分析與成對組多重比較分析等統計方法。研究結果顯示：
一、交易活動性質與移轉計價方法有關聯
二、跨國企業對子公司績效評估指標不同，會差異化選擇國際移轉計價方法
三、不同的計價方法對環境因素之重視程度有顯著差異
四、不同的計價方法對移轉計價預期達成目標之重視程度有顯著差異

企業移轉計價制度之設立並無一定常規可循，相對的，必須因地制宜，因為跨國企業處於舜息萬變的環境下，須有一套適應性法則因應，以適應不同的環境與預期達到的目標；本研究將證實的假設，整理為概括性的移轉計價決策流程；做為解決移轉計價問題的歷程，共包含9個歷程:
1.釐清與關係人的交活動性質
2.定義關係人在此交活動中彼此的職能與風險分析
3.找出欲達到預期目標及衡量指標分析
4.找出限制條件的環境變數
5.決定出合適的計價方法
6.決定出最佳的移轉價格
7.編制核心的同期記錄文件
8.融入企業電腦系統
9.定期檢視移轉政策

關鍵字

跨國企業 ； 移轉計價 ； 常規交易原則

並列摘要

【Abstract】
As global economic development promptly, worldwide tax agencies are trending to audit transfer pricing among Multinational Corporations. The international tax authorities are exercising the regulation as following the provisions of OECD transfer pricing guidelines to fit the current trends.

It is general practice; in order to reduce tax liability most conglomerates manage allocation in normal profit through non-arm's length transactions. However, it may cause illegal and disputing if enterprises take unfair transfer pricing. How to apply transfer-pricing methods legally and effectively is one of the key factors to keep enterprise continuous running.

This research collected different views of domestic and abroad from economic science, mathematic, tax planning, managers’ behavior and empirical analysis on transfer pricing issues. According to the literature review, we can find the transfer pricing goals and major against environmental factors. The empirical tool is questionnaire.

The subjects of this research are Taiwan multinational enterprises that invest in USA, Japan, Hong Kong and Main China on July 2003. In this study, we adopted ANOVA, Chi-Square Test and pair wise multiples comparisons to analyze data. The results reveal that:
1. Transaction activities are affiliated with transfer pricing method.
2. Multinational Corporations adopt different financial benchmark will impact on select trasfer pricing method (TPM).
3. Multinational Corporations confront various environmental factors will impact on select transfer pricing method (TPM).
4. Multinational Corporations respect for various goals will impact on select transfer pricing method (TPM).

There is no constant solution for
Multinational Corporations to set up transfer pricing system. In the opposite, multinational corporations must to manage process depend on the situation to accommodate the changeable environment and targets. This study drew conclusion from empiricism and proposed flowchart of transfer pricing decision for reference. There are nine phases to be recommended for transfer pricing issues. They are including:
(1)Classifying mutual position of transaction for related parties
(2)Defining functional and risk analysis among mutual related parties.
(3)Making sure the goals and benchmark.
(4)Finding maximum environmental limitation
(5)Determining on applicable transfer pricing.
(6)Solving the best transfer- price.
(7)Filing the core of contemporaneous documents.
(8)Conducting transfer pricing program into enterprise’s system
(9)Periodic reviewing transfer-pricing policy.

並列關鍵字

Arm' s Length Principle ； Multinational Corporation ； Transfer Pricing

參考文獻

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