我國移轉訂價制度之研究

A Study of Transfer Pricing Tax System

何靜江(Ching-Chiang Ho)

指導教授 ： 林世銘

國立臺灣大學/管理學院/高階公共管理組/碩士(2007年)

https://doi.org/10.6342/NTU.2007.10006

摘要

全球化時代的來臨與衝擊，迫使企業的營運形成無國界和全球經貿網絡以追求全球資源最佳配置，從早期的外商來台投資到近期的兩岸投資，國際化的經營模式已然成熟。跨國企業追求國際分工的成本考量，除了原物料、產品、服務之外，租稅負擔亦是其重要評估項目，因此，跨國企業通常會利用各國稅制之差異，將利潤保留或移轉至免稅或低稅率國家，以達到全球稅負極小化之目的，故移轉訂價政策常為跨國企業規劃所得重分配之重要工具，就各租稅管轄國而言，則係透過移轉訂價法規維護本國之租稅利益。
我國自2004年才頒布移轉訂價查核準則，對於移轉訂價相關租稅開始有具體規範，本研究主要著重台灣之移轉訂價法規，藉由OECD等文獻之探討，我國與其他主要經貿往來密切國家的移轉訂價立法例之比較分析，及我國實務執行面遭遇的問題與困難之瞭解，提出我國移轉訂價法規建議修改方向暨我國營利事業因應移轉訂價制度之參考如下：
一、對我國移轉訂價法規制度面之建議：
1.建議財政部修改移轉訂價查核準則第34條
常規交易之認定牽涉眾多判斷，故若稅務機關核定常規交易與營利事業舉證者差異達一定金額以上，除非有故意或過失之具體事證，否則是否不宜逕依所得稅法第110條處短、漏報罰鍰。

2.建議財政部明確訂定移轉訂價一次性調整之配套措施且調整至常規交易範圍即可。
在國際實務上，若企業發現受控交易結果有可能被認為不符常規時，可在年度結束前進行一次性調整，我國尚無相關案例及規定，爰建議訂定明確配套規範，例如除所得稅外，相關間接稅是否亦須相應調整？

3.建議財政部提高備置移轉訂價報告門檻(避風港條款)
由於常規交易原則之適用過程中需運用大量的交易事實及適當之判斷，對納稅義務人之遵行成本及稽徵機關之查核成本而言均相當高，考量成本與效益，建議在法規推行之初縮小移轉報告適用範圍。

4.建議增列完全成本加成率為可比較利潤法之利潤指標
可比較轉利潤法係實務上常採用之方法；其中，各國常用完全成本加成率於製造、加工業，因其較　有效反映大量使用營運資產之製造加工活動，然，我國法規尚未採行，爰建議之。

5.建議財政部執行移轉訂價查核時不宜採用機密性可比較資料
由於財政部擁有全國財稅資料庫，不免令納稅義務人有資訊不對稱的公平性疑慮，爰建議財政部宜公開宣示避免使用機密性可比較資料。

二、企業因應移轉訂價制度之建議：
1.建議跨國性營利事業考量採行預先訂定訂價協議
移轉訂價報告係屬防禦性質，無法免除移轉訂價之調整風險及與稽徵機關答辯所耗費的時間與成本。經由預先訂定訂價協議之安排，營利事業可確定其未來的稅負，可明顯降低移轉訂價之稅務風險，藉由降低不確定性，進而有效提升企業交易決策訂定之效率與效果。

2.建議跨國企業配合移轉訂價制度之實施適時進行集團稅負最低之國際租稅規劃。
集團企業之關係人交易須以獨立企業間之交易評估是否在當地保留合理利潤，此乃「常規交易原則」；因此，集團企業在規劃移轉訂價政策時，即須詳細考量集團內各公司之組織功能，和承擔風險等，值此時機可一併進行集團稅負最低之國際租稅規劃。

3.建議企業將移轉訂價政策建入內控制度
移轉訂價報告不只是一份事後性、防禦性報告，而須在交易之初即通盤考量交易前後狀況及集團內各公司扮演之功能及承擔之風險等，故須建置於內控制度內運作並持續監控並更新，方能發揮其功能及目的。

4.建議跨國企業應重視稅務法律專業人才
全球移轉訂價策略之擬訂，須就集團的全球業務活動、投資架構、交易模式及各國租稅法規架構進行瞭解，再就移轉訂價中的功能分析、風險分析及資產配置作全方位考量，此種決策團隊需要稅務法律專業人才，若無適當人才徒有制度，依然無法畢其功。

關鍵字

移轉訂價 ； 關係人交易 ； 常規交易原則 ； 移轉訂價報告(文據) ； 避風港條款 ； 常規交易方法 ； 常規交易範圍 ； 預先訂價協議

並列摘要

The era of globalization has forced enterprises to become boundaryless with global network in order to make best use of global resources. From early foreign investments to recent more investments with mainland China, internationalization has become a mature business model. When multinational companies assess their cost based on raw materials, products, services, etc, taxation is also an important consideration. These companies would consider tax regulation in different countries to then decide where they would keep their profit to minimize overall taxation. Therefore, transfer pricing regulation has become an important factor in multinational tax planning, which has also maintained each country’s best interest in taxation.
Taiwan’s transfer pricing compliance standard only came out since 2004. This study focus on Taiwan’s transfer pricing regulations with reference to OECD’s articles, comparison with other countries’ transfer pricing policies, and the understanding of Taiwan’s implementation issues. Following are recommended considerations on transfer pricing regulations and how business entities may conform to existing transfer pricing system:
1. Suggestions on Transfer Pricing Regulations:
a. Amendment of Transfer Pricing Regulation No.34
According to the definition of arm’s length transaction which involves several judgments, tax payer is subject to penalty when the difference between the amounts claimed by tax authority versus tax payer is over a certain amount according to Transfer Pricing Regulation No.34 and Income Tax Act Article No.110. However, proof of evidence on tax payer’s willfulness or gross negligence on related party transactions shouldn’t also be considered as well?
b. Need a clear definition of year-end one-time adjustment with the adjustment fall within the area of arm’s length range.
In international practice, if tax payers’ related party transactions seem to deviate from arm’s length range, they can perform a year-end one-time adjustment. Taiwan has no real case or regulation yet and is recommended to set confirmed guidelines for compliance, e.g. besides income tax, should related indirect tax also be adjusted? If tax payer performs year-end one-time adjustment, should the adjustment always be the middle of arm’s length range according to Transfer Pricing Regulation No.7 ?
c. It is recommended to raise the threshold of submitting transfer pricing report (Safe Harbor’s rule).
Due to the need of enormous proof of evidence and judgment on arm’s length transactions, the cost of compliance for tax payer and also the cost of audit for tax authority are very high. Therefore, it is recommended to reduce the transfer pricing report preparation scope.
d. Recommend to add Full Cost Mark-Up Method to be one of the profit indicators for Comparable Profit Method.
Comparable Profit Method is a popular international practice commonly used among countries, especially the Full Cost Mark-Up Method used in the manufacturing industry where significant usage of operating asset activities can be reflected. This method is recommended for Taiwan’s consideration.
e. It is recommended for Ministry of Finance (MoF) not to perform secret comparables during transfer pricing compliance check. MoF owns the country’s tax database which is not released to public and therefore affects the fairness of tax payer’s information. It is suggested for MoF to publicly announce not to reference to secret comparables.
2. Recommendations for business entities:
a.Business entities should consider Advanced Pricing Arrangements (APAs) in advance.
Transfer pricing report is for protective purpose which can not completely reduce the transfer pricing adjustment risk or to significantly reduce the time and cost of justification with tax authority. Setting the APAs in advance can help business entity to hedge future tax liability which will then reduce the contingent tax risk and therefore increase the efficiency and effectiveness of establishing business strategy.
b.Recommend multinational enterprises to conduct global minimum taxation planning while adopting to transfer pricing regulation.
Arm’s length principle suggests that the terms and price of enterprises’ related party transactions should be consistent to non-related party’s terms and price. Therefore, multinational enterprises need to consider each subsidiary’s organization function and risks, etc, which are also part of global minimum taxation planning activities, while adopting the transfer pricing regulation.
c. Recommend to include transfer pricing system as part of internal control system.
Transfer pricing report is not just for post reference but also an important evaluation tool at the beginning of transaction where circumstances and risks from all parties have been considered. Therefore, this should be included in internal control system for continual reviewing and monitoring.
d. Suggest multinational enterprises to value tax and legal professionals.

Multinational enterprises need to have professional expert team to help establishing and maintaining a global transfer pricing strategy. This requires tax and legal expertise in assessing global business activities, investment structures, business models, each country’s tax structure, and analyzing related party’s transfer pricing functions, risks, and asset management, etc.

並列關鍵字

Transfer Pricing ； Related Party Transaction ； Arm’s Length Transaction ； Transfer Pricing Report ； Safe Harbor’s Rule ； Transfer Pricing Method ； Arm’s Length Range ； Advanced Pricing Arrangements

參考文獻

●張擎天，2003，預先訂價協議適用於我國之探索性研究，桃園，中原大學會計研究所碩士論文，頁126-128。

阮清華，2007，會計研究月刊第256期，兩岸移轉訂價查核新衝擊，財團法人中華民國會計研究發展基金會，頁28-37。

吳德豐，2007-03-01，會計研究月刊第256期，兩岸移轉訂價查核新衝擊，財團法人中華民國會計研究發展基金會，頁28-37。

●周卸－培，2007-03-01，會計研究月刊第256期，兩岸移轉訂價查核衝擊，財團法人中華民國會計研究發展基金會，頁28-37。

●陳嘉宜，2007-03-01，會計研究月刊第256期，兩岸移轉訂價查核新衝擊，財團法人中華民國會計研究發展基金會，頁28-37