跨國性企業之移轉訂價報告-以個案公司為例

近年各國稅務機關為維護國家課稅主權，紛紛規劃並建立移轉訂價相關稅務制度，積極進行相關查核工作，目的為杜絕跨國企業透過關係企業間交易以不當方式逃避稅賦。在台灣方面，財政部於九十三年十二月二十八日依所得稅法第八十條第五項規定頒布「營利事業所得稅不合常規移轉訂價查核準則」，該準則中除移轉訂價報告備妥之規定外，針對關係企業間交易的結果之認定標準及相對調整方法有明確的稽查制度。企業如何盡合理的努力，建立符合常規交易原則的移轉訂價政策，同時評估關係間訂價策略適合性以降低租稅風險，因此引起本研究之動機。本研究以個案研究的方式，根據法令實際探討個案公司與關係企業間實質交易，依個別受控交易尋找可比較對象，以建立尋找的模式及可比較對象資料庫，決定常規交易價格或範圍，再依受控交易的結果以驗證是否符合常規交易。其研究結果皆符合常規交易。法令公佈後國稅局指出，查核初期以下五種為主要受查對象，其分別為：(1)於英屬維京群島(BVI)、開曼（Cayman Islands）、薩摩亞（Samara）等租稅天堂設立關係企業並有營運往來之企業；（2）該企業提供不同價格予關係企業（人）與非關係企業（人）；（3）與關係企業有大量且複雜之內部交易或缺乏交易合約之公司；（4）關係企業間有大量管理服務/權利費用等狀況之公司；（5）公司營利事業事業申報長期虧損或微利，而其集團全球總利潤為正。針對其受查對象雖有部分符合該稽查條件，皆有合理的理由說明。因稅務風險的不確定性很高，稽徵機關查核時往往因提出的說明不完整或因年代久遠無法提出合理之文據等問題，造成徵納雙方作業困難度，因此最後仍建議在符合各國稅法前提下，完成備妥移轉訂價報告，並朝預先訂價協議制度方向，以降低稅務風險。

關鍵字

關係人交易；移轉訂價報告；移轉訂價

並列摘要

In recent years, in order to protect the national sovereignty over taxation, concerned institutions of almost every nation have planned and established taxation systems for transfer pricing and proactively engaged in auditing, in an attempt to deter international companies’ unlawful transactions between subsidiaries to evade taxes. In Taiwan, in pursuant to Paragraph 5, Article 80 of the Income Tax Law, Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing was enacted on Dec 28th, 2004. Except the regulations on the preparation for a transfer pricing report, the judgment criteria for transactions between enterprises and corresponding adjustment methods have been clearly defined in the regulations. How an enterprise makes reasonable efforts to establish transfer pricing policies in line with regular transaction principles and simultaneously assess the propriety of pricing strategies to reduce task risks was the motivation behind this research. Based on a case study, the researcher investigated the substantive transactions between the case companies and subsidiaries according to laws and regulations. Furthermore, comparable subjects were searched for by respective monitored transactions to create a search model and a database of comparable subjects as well as the price or range of regular transactions. At last, the results of monitored transactions were verified if they were conformed to regulations. The research results showed that all the transactions were regular. After the promulgation of the regulations, National Tax Administration pointed out that in the initial stage of auditing, the following were the main targets, including (1) enterprises subsidiary to and having business operations with the tax heavens of British Virgin Islands (BVI), Cayman Islands, and Samara; (2) enterprises offering different prices to subsidiary companies (persons) and non-subsidiary ones (persons); (3) enterprises having frequent and complicated internal transactions or lacking transaction contracts with subsidiaries; (4) a large amount of management services / right fees exchanged between subsidiaries; (5) enterprises that have reported deficit or minor profit from business revenue for a long term but whose corporate group has a positive profit from global revenues. Some of the audited subjects were qualified for the conditions of audit, but proper reasons were also proposed. Due to the high uncertainty of tax risks, during the audit of tax auditing institutions, enterprises usually provide incomplete or insufficient reasonable documents or evidences for long-past transactions, causing troubles to both sides of tax collector and tax payer. Thus, this study suggested that on condition of the compliance with international tax regulations, enterprises prepare a transfer pricing report and adopt the advanced pricing negotiation system to reduce tax risks.