摘要
摘 要 各國為防範跨國企業藉移轉訂價之安排將利潤留在稅率較低之國家，紛紛制定移轉訂價法規，強迫跨國企業在當地留下合理利潤，我國亦於2004年12月28日發布營利事業所得稅不合常規移轉訂價查核準則，以防止企業藉移轉訂價規避我國稅負，並與國際租稅之發展接軌。 本論文採文獻整理法，首先詳細介紹我國移轉訂價制度之交易類型、徵納雙方依循之常規交易原則、常規交易方法及企業結算申報應揭露事項與移轉訂價報告內容，進而分析比較國內外資料庫之優點及架構。經研究比較各資料庫之功能、特性及財務項目內容，作為各界選用之參考。 本研究對我國實施移轉訂價提出建議，對企業界之建議為進行集團營運總部租稅規劃，制定移轉訂價策略和核心文件，善用減輕備妥文據之義務，充分利用預先訂價協議及培養制定移轉訂價報告之專職人員；對稅務當局之建議為建立移轉訂價專用資料庫並提供企業使用，成立專案查核人員並加強專業訓練，加速訂定租稅協定，及積極參與國際租稅論壇活動等項。 我國實施移轉訂價制度尚屬初始階段，希能藉助他國資料庫之建立與運用經驗，改進缺失，使新制順利推展。 關鍵詞：移轉訂價、常規交易、預先訂價協議、資料庫
並列摘要
Abstract To prevent multi-national enterprises earn a profit from using the transfer pricing on the low-tax countries, many countries set up the regulation of the transfer pricing to force those corporations to keep reasonable profit on the nation. The Ministry of Finance of Taiwan ROC promulgated the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing on 28 December, 2004, with the intention to avoid or reduce its income tax liabilities in the ROC. This study uses document arrangement method to introduce the system of transfer pricing of our country in detail first, including the types of transactions governed by these regulations, arm's length principles to be followed by taxpayers and tax authorities, transfer pricing methods, requirement for disclosing information and preparing transfer pricing documentation, and then, analysis the superiority and the structure of the database in the word. By comparing their function, useful feather and financial items, some of them are candidate. This study proposes some suggestions to both enterprises and tax executives. The suggestions to enterprises contain: carrying out the taxes plan for the group business headquarters, setting up the transfer pricing strategy and the core documentation, making good use of the obligation of reducing document preparation and advanced price arrangement, cultivating the professional staff for the set up of transfer pricing, and so on. The suggestion to tax executive include: establishing the database of transfer pricing and provide for business corporation, setting up professional stuff and enhance their professional, accelerating the negotiation with foreign taxation administration, joining the international tax forum activities enthusiastically. Concerning about the transfer pricing assessment is at the beginning phase of execution in our country, we expect to obtain the experience of this system from other advanced countries, and can promote it smoothly and efficiently in this nation. Keyword: transfer pricing, arm’s length principle, advance pricing arrangements, database