我國企業國際化策略、移轉訂價策略與國際化程度之關聯性研究

The Relationship among International Strategy, Transfer Pricing Strategy, and Level of Internationalization of Taiwan Enterprises

胡錫權(HU, SI-CHUAN)

指導教授 ： 邱光輝

國立臺北大學/商學院/企業管理學系/碩士(2008年)

摘要

論文提要內容：
我國於2004年12月28財政部賦稅署公佈實施移轉訂價查核準則以來，在移轉訂價的法規方面，已跟上歐、美等先進國家的脚步。隨著我國企業逐步國際化，本研究欲瞭解我國企業在不同的國際化程度下，其國際化與移轉訂價策略是否有所差異。
本研究採問卷調查法，以台灣地區上市、上櫃電子類股跨國企業為對象，探討我國跨國企業於正式實施移轉訂價規範後之對應策略。研究之變數包括「國際化程度」、「國際化策略」、「移轉訂價策略」(移轉訂價策略包括「移轉訂價主導權」、「營業費用分攤方式」及「市場性無形資產之所有權」)等三項，並以「公司規模」為共變數。各變數之衡量以Przysuski et al. (2005) 所提出之國際化策略與移轉訂價因應對策模式來發展量表，並以「組間迴歸係數同質性檢定」(ANCOVA) 分析共變數對變數之干擾，再以ANOVA進行是否有差異之分析。
研究發現，在海外銷售額佔總銷售額比例(Foreign Sales/Total Sales)方面，針對不同區域子公司因地制宜來調整其全球移轉訂價控管模式，而非授權子公司自行決定，會有比較大的海外銷售比；在海外淨利佔總淨利比例(Foreign Income/Total Iicome)方面，當控制權較為因地制宜的跨國企業，其海外利潤比例較高。
研究結果顯示，台灣跨國企業之「營業費用的分攤」以及「市場性無形資產的控管」分別與國際化程度及公司規模之差異檢定大部份不顯著。究其原因可能是由於台商相較於歐美大廠而言投入國際化市場的時間較短、台商的國際營運與據點之佈局仍不若歐美大廠(如IBM、HP)綿密，加上我國自2004年始公佈移轉訂價相關規範，不若歐美大廠早已將移轉訂價視為公司決策必須考慮的議題。我國企業仍應借鏡國際品牌大廠的寶貴經驗，並在控制權方面適度控管，才能在企業追成長與移轉訂價稅賦風險中取得平衡。

關鍵字

移轉訂價 ； 國際化策略 ； 市場性無形資產

並列摘要

Since 28, Dec, 2004, the Taiwan government-Ministry of Finance issued the transfer pricing policy. In transfer pricing regulations has followed up Europe, USA’s step. Along with domestic multinational enterprise gradually strength, this research wants to understand Taiwan Enterprise under different internationalization degree, its internationalization strategy and transfer pricing strategy whether has a difference.
This research use questionnaire method and will focus on Taiwan public electronic company that stock list in SEC or OTC, to understanding their strategy after the transfer pricing regulations implementation. Variable of the research includes “the internationalization degree”, “the internationalization strategy”, “the transfer pricing strategy” (The transfer pricing strategy including “transfer pricing leading power”, “business expense allocation method” and “ownership of the marketing intangible asset”) and so on three items, and take “company scale” as covariant number. Weight various variables by Przysuski et al. (2005) proposed the internationalization strategy and transfer pricing to develops the meter, and use ANCOVA analysis altogether variable to disturbance variable, and then use ANOVA to carries on analysis whether has difference.
This research discovery, regarding the “Foreign Sales/Total Sales” (FSTS), if different region subsidiary company has different transfer pricing control model, rather than authorized subsidiary company decided by itself, they have more overseas sales ratio; Regarding the “Foreign Income/Total Income” (FITI), when the domination more flexible, its overseas profit proportion is high.
The research demonstrated, Taiwan multinational enterprise's “business expense allocation method” and “ownership of the marketing intangible asset” are not correlation with “the internationalization degree” and “the company scale”, possibly reason is because the Taiwan Enterprise enter internationalization market the time to be short with Europe and America enterprise, Taiwan Enterprise's international operation and branch office is still not enough with Europe and America enterprise (for example IBM, HP), in addition, The Taiwan government announces the transfer pricing regulations from 2004, the learning time of Taiwan enterprise is only 3 years, not like Europe and America enterprises will already transfer pricing to regard as the subject which the company decision-making will have to consider, Taiwan Enterprise still should observing the international Enterprise’s experience, and adjust the domination model with subsidiary company. Those methods will reduce the transfer pricing risk when the enterprise pursued the market growth.

並列關鍵字

Transfer pricing ； Internationalization strategy ； Ownership of the marketing intangible asset

參考文獻

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