母子公司股權移轉課稅之研究

本文藉由最高行政法院99年判字第607號案例（友訊案）及最高行政法院96年度判字第1369號判決（燦坤案）所為之股權移轉行為，予以探討關係企業間股權移轉所衍生相關議題，如關係企業及關係人之概念、股權移轉所生之損益、是否為課稅範圍及相關會計上和稅法上之計算與認列等問題，並探討實質課稅原則中的經濟觀察法之運用，且比較兩案例間之異同。另外，就關係企業於產生不合營業常規交易時應如何透過移轉訂價法制予以調整其於交易中所定之價格予以介紹，繼而藉此介紹關於租稅規避之判斷與界限。除介紹上述我國相關稅法規定外，亦闡述關於美國法制對於經濟實質之認定，意即經濟實質原則（Economic Substance Doctrine），並將該原則運用於前述之兩案例上之情況為何，以及移轉訂價法制之介紹。最後，除針對本文所提之爭點提出本文見解外，分別從企業及稅捐稽徵機關兩方面予以建議。一方面，當企業為國際租稅規劃時所遇之限制並針對此提出建議，以避免企業處於高租稅風險的環境下，並提高企業對於租稅風險的認知。另一方面，則希冀稅捐稽徵機關能針對同一交易行為之稅法上解釋及實質課稅原則之適用應統一其相關見解，並能與會計上之處理為一致，以建制更為完善之租稅政策。

關鍵字

關係企業；股權移轉交易；實質課稅原則；經濟觀察法；經濟實質；不合營業常規；移轉訂價

並列摘要

This article based on two cases from The Supreme Administrative Court which related about shareholding shift transaction. Through these cases, we can explore some issues derived from shareholding shift between affiliated enterprises to narrative, such as the concept of related enterprises and parties、gains or losses related shareholding transaction、whether is taxable and related accounting and tax calculation and recognition problems, as well as compare between two cases’ similarities and differences. Next, this article will introduce when affiliated enterprises have non-arm’s length transaction how to use the rule of transfer pricing to adjust their sale price, and then introduce the judgment and limits on tax avoidance. In addition to the introduction of our tax law, also discuss about US legal system for determining transaction whether has economic substance, which called “Economic Substance Doctrine.” Also, this doctrine will be applied to the foregoing two cases and describe the results, as well as introduce US transfer pricing legal system. At last, except for providing the insights for the proposed problems in context, this article will give some suggestions to enterprises and tax authorities. On one hand, make some recommendations to avoid the enterprises in high tax risk environment and increase awareness of the enterprises for tax risks when enterprises encounter restrictions in international tax planning. On other hand, hoping the tax authorities should unified their insights for the tax explanation on same trading practices and how to apply substantive taxation principle, and be consistent with the handling of accounting to establish more improvement tax policy.

並列關鍵字

Affiliated Enterprise ； Shareholding Transaction ； Substantive Taxation Principle ； Economic Observation、Economic Substance ； Non-arm’s Length Transaction ； Transfer Pricing

參考文獻

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16. 郭心潔，我國移轉訂價新制對企業之影響及因應策略，內部稽核，第50期，民國94年6月，頁45-50。

1. 李梅英，營利事業不合營業常規交易課稅之研究，國立成功大學科技法律研究所碩士論文，民國99年。

（五）財團法人會計研究發展基金會：http://www.ardf.org.tw.

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國際替代計量

母子公司股權移轉課稅之研究

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