海峽兩岸關係企業移轉訂價研究探討

Transfer Pricing in Cross-Strait Groups

林月霞(Yueh-Shin Lin)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600054

摘要

摘 要
在全球化潮流下，國際間經濟活動日益頻繁，企業多於海外設有關係企業，「移轉訂價」遂成為跨國企業的重要稅務議題。且租稅成本，不再只是有利潤而產生的稅前利益減項，而是企業經營的一項重要成本，即使企業整體未獲利，租稅成本仍可能發生，所以企業經營時，若未將相關租稅成本納入考量，便可能發生虛盈實虧的現象，這是所有跨國企業必須加以重視的問題。中國大陸將2005年訂為反避稅年度，特別重視移轉訂價這塊稅源時，我國財政部也宣布於2005年正式實施移轉訂價查核。面對兩岸均實施移轉訂價查核時，對在大陸有轉投資事業的台灣企業將產生重大衝擊，傳統上，大型企業藉著安排關係人交易價格來避稅的漏洞，將因此被防堵，使得國內企業不得不重視此議題。企業應如何因應，以避免國內母公司及大陸子公司被雙重調整交易價格，造成稅務成本之增加，失去產品的競爭力 ，實有深入探討之必要。

本研究除蒐集海峽兩岸有關文獻作為探討外，並透過大學及技術院校教授稅法的學者、營利事業所得稅的稽徵人員、簽證會計師及台商財務主管人員針對兩岸移轉訂價相關問進行問卷調查，並以單因子變數分析問卷內容，以達到下列研究目的：

一、 期許大學及四技院校透過本研究對業界移轉訂價人才之調查，了解移轉訂價人才之缺乏，進而能多開設國際租稅相關課程，以培養業界所需專業人才及增強學生未來投入就業市場之競爭力。
二、 分析稽徵機關在面對兩岸都對跨國企業實施移轉訂價查核時，積極訓練稽徵人員對於移轉訂價的分析和認知能力，落實稽徵業務以確保國家之稅收。
三、會計師能藉由本研究了解在移轉訂價查核過程中，如何居於稽徵人員與企業間橋樑地位，除輔導廠商做好移轉訂價的相關事宜，也能在實務面上，和稅務主管機關積極協調，以訂定出較完善的移轉訂價施行規則。
四、探討兩岸將移轉訂價稅務問題，列為查核重點時，台商應如何規劃移轉訂價相關策略，做好移轉訂價稅務風險的管理，以因應兩岸相關的稅務稽核，避免遭受稅務損失。

關鍵字：

關鍵字

兩岸移轉訂價 ； 預約訂價

並列摘要

Abstract
With globalization, international trade becomes much more frequent. Most companies set up overseas associated enterprises, price transfer becomes the prime issue for multinational corporations. Tax cost is no longer the revenue of the deduction of pre-tax revenue, but has been an important coast of corporal management. Often time, corporation do not achieve the overall revenue, whereas the tax cost still takes place. When the tax cost is not taken into serious consideration, loss is more likely to occur. This is an important issue that needs to attend to. China has declared the year 2005 was the year of anti-tax evasion, focusing on the price transfer. The ministry of finance of the ROC government also announced its official implementation of the monitoring of the price transfer. In face of the monitoring policy of price transfer in both sides of Taiwan Straight, it will deal a decisive blow to the investment of Taiwanese business on China. Big corporations have conventionally manipulated market prices to evade tax. The evasion is however detected and stopped, which forces domestic corporations to confront the issue. It is necessary for those corporations to avoid double price rearrangement. If no such measure be taken, the tax cost is bound to increase and the competitiveness is to abate.
This study is on collecting relative literature from the both sides of the Taiwan Straight, on surveying the cross-straight price transfer by means of questionnaires to tax scholars in colleges and universities, auditors of Profit-seeking Enterprise Income Tax, accountants and financial directors of Taiwanese corporations. This study aims to achieve the following purposes;
（i）Universities and technical colleges may try to open relative courses on international taxation and train more professionals on price transfer, whose aim is to sharpen students’ competitiveness in the future job market.
（ii）Tax agencies may try to actively train auditors’ capacities in detecting and analyzing the price transfer, to ensure national tax revenues.
（iii）Accountants, having learned of the bridge role of auditors among corporations, may try first to assist corporations and then to coordinate them with directors in tax agencies to design better regulations of price transfer.
（iv）Since the price transfer has been considered priority in auditing tax, Taiwanese businessmen may try to tackle the issue of price transfer and the damage management, both of which are to minimize loss in face of cross-straight tax auditing. 。

Keywords: cross-straight transfer pricing, advanced pricing arrangements

並列關鍵字

cross-straight transfer pricing ； advanced pricing arrangements

參考文獻

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