跨國企業移轉訂價與關稅估價之研究

A Study on Multinational Enterprises’ Transfer Pricing and Customs Valuation

張慶瑩(Ching-Ying Chang)

指導教授 ： 葉國俊

國立臺灣大學/社會科學院/國家發展研究所/碩士(2017年)

https://doi.org/10.6342/NTU201703870

摘要

隨著經濟全球化時代的來臨，跨國企業如雨後春筍般大量湧現。基於產業選址、利潤分配與稅負考量，移轉訂價已成為跨國企業內部租稅規劃的重要課題。如果一國在利潤移轉問題管制上過於嚴厲，可能會使跨國企業無所適從，甚至無法發展正常的經營活動；但如果在利潤移轉問題上放任不加管制或規範，又將導致租稅收入大量流失。另外，對跨國企業移轉訂價進行調整，也會引發國際雙重課稅的問題。
本研究採用文獻分析法、比較研究法、案例分析法與初級資料研究法，探討下列3個問題：1.政府如忽視移轉訂價而未加以規範與稽查，每年可能造成稅收損失有多少？2.是否可能透過修正關稅法讓移轉訂價事後調整期間與國際規範一致？3.如何才能調和關稅與內地稅機關之差異以消弭雙重課稅之不公平競爭？
經由本研究分析結果，發現：1.以實際移轉訂價案例推算全年政府稅收損失可能高達新臺幣700億元以上，影響國家財政甚鉅；2.國際上對於移轉訂價事後調整期間確與我國有所不同；3.跨國企業移轉訂價可藉由配套措施以消弭雙重課稅問題。
根據以上探討結果，針對現行移轉訂價稅制，提出下列政策建議：1.經濟面-正視移轉訂價對國家稅收之影響並提出有效的對策。2.法規面-建議適時修正關稅法以期與國際規範一致。3.制度面-鼓勵進口人向海關申請APR並與國稅局簽訂APA以消弭雙重課稅。

關鍵字

全球化 ； 跨國企業 ； 移轉訂價 ； 雙重課稅 ； 關稅估價 ； 預先訂價協議 ； 估價預先審核

並列摘要

In an era of economic globalization, MNEs have sprung up and widely expanded. Due to industrial location, profit distribution and tax considerations, transfer pricing has become an important issue of MNEs for their cross-border intercompany tax planning. The rise of transfer pricing regulations and enforcement in one country may cause MNEs a loss and restrict their normal business activities. However, if there is no regulation on this issue, it may result in a lot of tax revenue losses. In addition, a transfer pricing adjustment (made by one tax-jurisdiction) may lead to international double taxation.
In this study, we use the literature analysis method, comparative study method, case analysis method and primary data research method to examine the following three questions: 1. How much tax revenue losses may be incurred each year if the government neglects the transfer price regulation and audit? 2. Is it possible to amend the Customs Act to make the post adjustment period consistent with international norm? 3. How can we reconcile the difference between the Customs and the IRS to eliminate the unfair competition of double taxation?
According to the results of this study, we find that: 1. To estimate from the actual cases of transfer pricing, the annual tax might loss more than NT $70 billion. 2. Many countries are indeed different from our country for the post adjustment period. 3.The double taxation can be eliminated by supporting measures of transfer pricing.
According to the above results, the following policy recommendations are proposed for the existing transfer pricing: 1. Aspects of economic– to face the impact of transfer pricing on government taxation and put forward effective countermeasures. 2. Aspects of regulation– to amend the Customs Act in a timely manner to comply with international norms. 3. Aspects of system– to encourage importers to apply for APR with Customs and sign APA with IRS to eliminate double taxation.

並列關鍵字

Globalization ； Multinational Enterprises ； Transfer Pricing ； Double taxation ； Customs Valuation ； Advance Pricing Agreement(APA) ； Advance Price Review(APR)

參考文獻

11.張庭銘（2007）。《聯屬公司移轉訂價交易之個案研究》。臺北市：國立政治大學經營管理研究所，碩士論文。

10.張書敏（2008）。《移轉訂價與公司利潤移轉之研究－臺灣地區之實證分析》。臺北市：國立臺灣大學經濟學研究所，碩士論文。

4.World Customs Organization(2015). WCO GUIDE TO CUSTOMS VALUATION AND TRANSFER PRICING. Brussels：WCO.

25.Agreement on Implementation of Article Ⅶ of the General Agreement on Tariffs and Trade 1994 AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994

參考文獻