移轉訂價揭露關係人交易及企業策略之探討

Related-Party Transactions And Enterprise Strategy Disclosed By Transfer Pricing

鄭惠瑀(Hui-Yu Cheng)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2007年)

https://doi.org/10.6840/cycu200700655

摘要

摘 要
各國政府為防止跨國企業透過不當的交易安排而作技術性的租稅規劃，皆紛紛制定各種國際避稅類型的反避稅條例，避免稅收流失及維護國家課稅主權不會被侵蝕。政府為期與國際接軌建立周延完善之查核制度，於2004年12月28日正式發布「營利事業所得稅不合常規移轉訂價查核準則」，簡稱移轉訂價查核準則，為我國移轉訂價查核制度奠定良好基礎的開端。

回顧移轉訂價查核準則之立法沿革及適用範圍、關係企業交易情況應揭露資訊、OECD常規交易原則的應用及移轉訂價所使用的方法，作為深入研究探討的基礎。

對於移轉訂價四張申報書表應揭露之資訊，必須依移轉訂價查核準則之規定揭露關係人資料及交易。

敘述移轉訂價常規交易八個原則，作為徵納雙方應遵循之依據，包括：可比較原則、採用最適之常規交易方法、按個別交易評價、使用交易當年度資料、採用常規交易範圍、分析虧損發生之原因、收支分別評價及其他經財政部核定之常規交易原則。

本研究的目的之一為探討移轉訂價查核準則關係人交易對企業產生的影響：
一、影響企業課稅所得與應納營利事業所得稅及營業稅。
二、行政處分與司法制裁。
三、影響企業利用OBU帳戶避稅的風險。
四、影響企業的經營策略、租稅規劃及改變整體稅務稽徵環境。
五、對公開發行公司財務報表揭露的影響。
六、影響企業對關係人交易的架構將變得更複雜。
七、移轉訂價制度所產生的潛在利益。

本研究的目的之二是探討企業對移轉訂價查核準則的因應策略，以降低稅務風險：
一、調整跨國企業組織架構與交易模式。
二、與移轉訂價相關的證明文件應妥善保存及紀錄。
三、進行移轉訂價分析作成移轉訂價報告。
四、申請預先訂價協議。
五、思考企業的稅務方案及策略
（一）善用「避風港條款」，簡化移轉訂價分析。
（二）重視功能分析重要性。（三）關稅完稅價格之評 價。（四）尋求專家的協助。

關鍵字

關係人交易 ； 移轉訂價 ； 常規交易原則

並列摘要

Related-Party Transactions and Enterprise Strategy Disclosed by Transfer Pricing
Abstract

As a number of international enterprises have arranged technical tax planning through inappropriate transactions, the governments of many nations have established various Anti-Tax Shelters to counter the effects of International Tax Shelters in order to protect their taxation sovereignty and prevent tax-revenue losses. Following the international trend, the Taiwan government has established a complete auditing system, and issued: “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing” on December 12, 2004, which is abbreviated as “Regulations for Transfer Pricing”.

In the research, a thorough examination was made of the legislative history of the Regulations for Transfer Pricing and their field of application, the information which should be disclosed on related-enterprises’ transactions, the application of the OECD conventional transaction principle, and the measures which have been taken for handling transfer pricing.

Data on related-party and their transactions should be revealed in the four Declarations for Transfer Pricing in accordance with the Regulations for Transfer Pricing.

The eight principles of the Taiwan Conventional Transaction on Transfer Pricing should be taken as the rule for both the taxation office and taxpayers. The eight principles include: the principle of comparability, to use the most applicable methods of conventional transaction, to evaluate transactions individually, to use the data of the year the transaction occurred, to follow the conventional transaction rules, to analyze the reason for losses, to evaluate income and expenditure separately, and to follow other conventional transaction principles established by the R.O.C. Ministry of Finance.

One of the goals of the research is to discuss the impact on enterprises of the treatment of related-party transactions announced in the Regulations of Transfer Pricing:
1. The impact on taxable income, taxable Profit-Seeking Enterprise Income, and business tax of enterprises.
2. Administrative disciplinary measures and judicial sanctions.
3. The impact on the risk faced by enterprises which use an OBU account as a tax shelter.
4. The impact on enterprises’ operating strategy, tax planning, and entire taxation environment.
5. The impact on the announcement of financial statements of public corporations.
6. The impact on the structure of related-person transactions, an area which has become even more complex.
7. The impact on the potential profit produced by the transfer pricing system.

The second goal of the research is to discuss how enterprises should cope with the Regulations for Transfer Pricing in order to decrease tax risk:
1.To adjust enterprises’ structure and types of transactions.
2.Documents related to transfer pricing should be well kept.
3.To analyze transfer pricing and report the results accordingly.
4.To apply Advance Pricing Arrangements.
5.To consider the best strategy and solution for enterprises’ tax strategy.
(1)Making use of the tax shelter clause and simplifying transfer pricing analyses.
(2)The effect of analyses should be evaluated.
(3)Evaluating customs duty-paid prices.
(4)Seeking specialists’ advice.

Key words: Transfer pricing, Related-party transaction,The arm，s length principle

並列關鍵字

The Arm，s length principle ； Related Party Transactions ； Transfer Pricing

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