摘要
在國際化潮流下，移轉訂價已成為企業國際財稅規劃中重要的一環。而各國政府為防止企業運用跨國交易藉以規避稅負，也都加以立法規範。以我國鄰近之國家為例，如中國大陸、日本及韓國等，均在近年立法規範跨國企業之移轉訂價。 近年來，已開發國家愈來愈專注於移轉訂價之立法與執行，移轉訂價不再只是租稅問題而已，更直接影響企業之營運管理與獲利。因此，企業必須在永續經營的基礎上，事先規劃好移轉訂價之議題，並持續檢視之。 就本研究個案公司之企業營運架構而言，其營運據點觸角擴張力相對較其它中小型公司強勢，也因此個案公司在全球租稅轉移的運用下具備相對彈性與優勢。在國際標準不一的情況之下，如何選擇出有效率、容易依循、易於讓租稅機關證明符合標準且資料較易取得的移轉價格決定方法，為本研究最主要之動機。 本研究結論為： 1.企業應熟悉移轉訂價法規內涵與要求，並充分掌握各國稅捐機關的稽查實務與態度。 2.以總機構的整體思惟及地方的實務需求，建立良好的稅務管理平台及機制。 3.對利潤的配置，應能兼顧企業經營實質與稅務成本效益。 4.參酌不同課稅領域的規定，盡合理足夠的努力建立符合常規交易原則的移轉訂價政策。 5.對稅捐機關的稽查，能妥適地因應與配合。 6.聘用優秀專業人才進行企業稅務管理，並適時尋求專業顧問的協助。
關鍵字
移轉訂價並列摘要
Abstract In the trend of globalization, transfer pricing has become an important aspect of corporate international tax planning. As such, every government is making regulations to prevent corporations from avoiding tax liabilities via multinational trades. Take Taiwan’s nearby countries for example such as China, Japan and South Korea, they have legislated regulations of transfer pricing on multinationals in the past few years. In recent years, developed countries have become more and more focused on the legislation and execution of transfer pricing. Transfer pricing is no longer simply a tax issue but rather directly affecting the operational management and profitability of a company. Therefore, corporations must make good planning on transfer pricing in advance and review it constantly on a sustainable business model basis. In the case of the operational structure of this case-study company, the ability of expanding its operational points is stronger than that of other small- and mid- sized companies. As such, the case-study company has relatively better flexibility and advantage when deploying its global transfer planning strategy. The main motivation of this study is to find out how to choose a way of setting up the transfer pricing plan which is efficient, easy-to-follow, and easy to be assessed as legal by the tax authorities with easy-to-obtain data under various circumstances of international standards. The conclusions of this study are: 1. Corporations must get familiar with the content and requirements of transfer pricing regulations and must fully understand respective tax authority’s auditing practices and attitude. 2. Corporations need to establish a sound tax management platform and system from the standpoint of overall company and local practical needs. 3. Corporations should cover both the practical operations and the cost benefit of taxation on the issue of profit allocation. 4. Corporations should make reasonably adequate effort to establish a transfer pricing policy which meets the requirements of regular trading principles based on the regulations of different tax areas. 5. Corporations should cooperate properly with the auditing of tax authorities. 6. Corporations should hire good professionals to conduct corporate tax management and seek for professional consultants’ advices when needed.