跨國關係企業預先訂價協議之研究

A Study on Multinational Corporations Advance Pricing Agreements

黃麟淵(Lin-Yuan Huang)

指導教授 ： 江嘉琪 ； 黃俊杰

國立中正大學/法學院/法律學系/碩士(2016年)

摘要

我國財政部在2004年12月28日發布「營利事業所得稅不合常規移轉訂價查核準則」，其規定包含關係企業間從屬控制關係認定、最適常規交易方法之決定、製作移轉訂價報告等。同時，亦引進國際交易活動所使用「預先訂價協議」制度規範。
　　預先訂價協議，是確保其移轉訂價計算方法之妥適性與合法性，且不論對稽徵機關可降低行政成本並增進效率，而對納稅人得消除重複課稅風險。本文以「跨國關係企業預先訂價協議之研究」為題，著重法律層面分析此制度。本文分為三部分，首先，以預先訂價協議的源起、基礎概念、功能、建制原則作論述，並就單邊預先訂價協議為主要研究對象，而得以集中研究國內法之議題。
　　其次，係以我國憲法基本權作研究單邊預先訂價協議的基礎。由於現代社會的變遷，傳統理論的國家對租稅核定為國家權力行使之概念修正為合作國家理念，而新的理論強調保護納稅人權利，本文藉此觀察，認為預先訂價協議亦屬當代社會納稅者權利意識抬頭，故以憲法第19條稅捐基本權為依據來討論預先訂價協議對納稅人的權利保障。
　　再者，以行政法層次研究單邊預先訂價協議制度。本文從行政法總論對行政契約的規定，連結到行政法各論－即稅捐行政領域，來討論兩者間的相互影響。換言之，從行政契約基礎理論分析預先訂價協議的法律性質、行政程序、契約類型與效力、行政救濟；同時，研究稅捐行政的特性，深化行政契約機制的發展，以建立更完善的行政法體系。

關鍵字

協議請求權 ； 稅捐規劃權 ； 稅捐基本權 ； 預先訂價協議 ； 行政契約

並列摘要

The Ministry of Finance had promulgated - “the Regulations Governing of Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing” on December 28, 2004, and regulations include definition of affiliated and controlling relationship, determining the most appropriate method rule, making transfer pricing report. Simultaneously, “Advance Pricing Arrangement” used by international trading activities had been set into regulations.

　 Advance pricing agreements ensure the appropriateness and legality of methods of calculating transfer pricing. To tax authorities, it can reduce administrative cost and increase efficiency, and to taxpayers, it can eliminate the risk of double taxation. This title is” A Study on Multinational Corporations Advance Pricing Agreements” and focus on aspects of law to analyze advance pricing agreements. The article mainly divides into three parts. First of all, the article discusses advance pricing agreements origin, basic concepts, function, established principle and the main object of study is unilateral advance pricing agreements in order to concentrate on researching domestic law issues.

　 The second, this article uses constitutional rights as a basic theory to research unilateral advance pricing agreements. Due to social change, That traditional theory regards tax assessment as the execution of power transforms into the concept of Cooperative State. The new theory emphasizes the protection of taxpayers’ rights. Through the observation, advance pricing agreements belong to raising awareness on taxpayers’ rights in modern society. The article discusses advance pricing agreements by tax fundamental right in article 19 of the constitution to protect taxpayers’ rights.

The third, this article uses Administrative Law to research unilateral advance pricing agreements. The thesis applies General Administrative Law about administrative contract stipulation to connect Specific Administrative Law--taxes administrative field discussing interaction. In other words, making use of administrative contract basic theories analyzes the legal nature, administrative procedures, type of contract, validity of contracts, administrative remedy on advance pricing agreements. Meanwhile, studying taxes administrative feature increases administrative contract theories and builds better administrative law system.

並列關鍵字

Agreement Claim ； Tax Planning Right ； Tax Fundamental Righ ； Advance Pricing Arrangement ； Administrative Contract

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