日本跨國企業國際租稅策略與移轉訂價之研究

A Study of the International Tax Strategy of Japanese Multinational Corporations and Transfer Pricing

張秀美(Hsiu-Mei Chang)

指導教授 ： 任燿廷

淡江大學/國際研究學院/日本研究所碩士在職專班/碩士(2009年)

https://doi.org/10.6846/TKU.2009.00206

摘要

在全球租稅競爭風潮下，世界各國稅務當局正積極強化移轉訂價的查核及執行。各國移轉訂價稅制規定，國際關係企業間交易價格必須遵照「獨立企業原則」，但由於現今交易型態的複雜化，無形資產及特殊資產的重要性增加，加上企業整合的快速發展，在關係企業間交易的獨立企業原則下，由於可比較對象交易尋找困難亦或不存在，使得現行移轉訂價方法已無法滿足實際的需求，導致企業與稅務當局間的紛爭不斷。本研究目的之一即在尋求解決此問題的方法。
本研究重點核心所在，針對日本跨國企業如何透過國際租稅策略規劃，以降低稅務成本與風險，做一詳盡分析。礙於其具有跨國性質且涉及商業機密，很難對具體個案進行研究，故藉由現有文獻整理，說明日本跨國企業在稅務處理上所運用的技術性操作手法，提供政府在查核上或企業在合理的租稅規劃上之參考。
解決移轉訂價所產生的國際衝突，為各國稅務主管機關與跨國企業必須一同面對的當務之急。本研究結論建議合理的移轉訂價查核，應與主要貿易國家採雙邊或多邊合作的方式，簽訂全面性租稅協定，對移轉訂價之課稅進行協議，建立相對調整的機制。而企業也應盡合理的努力，製作及保存相關文件資料，善用預先訂價協議制度，樹立徵納雙方合作體制。
另在客觀環境許可下，建議後續研究者可針對各別產業或企業進行研究。

關鍵字

移轉訂價 ； 預先訂價協議 ； 租稅協定 ； 租稅天堂 ； 資本弱化

並列摘要

With global tax competition, each nation’s tax authorities are actively strengthening the audit and enforcement of transfer pricing. According to each nation’s regulation on transfer pricing system, trading prices between internationally related enterprises must abide by “The Arm’s Length Principle.” Nonetheless, due to the complexity of present trading form, increase in the importance of invisible and special property, and rapid development of business integration, present approaches of transfer pricing have failed to meet actual need, for under “The Arm’s Length Principle” of trading between enterprises, seeking for a counterpart enterprise has become increasingly difficult or no longer existed. Therefore, disputes between enterprises and tax authorities keep arising. The aim of the study is to search for solutions to the problem.
Main purpose of this research is to conduct detailed analysis on how Japanese enterprises lower their tax cost and risks through international tax strategy planning. Hindered by internationalism and commercial secrets, it is difficult to research on individual cases. Thus, by means of organizing and reviewing literature, the study illustrates Japanese international enterprises’ strategies and operation in tax dealing with a view to serving as a reference for governmental auditing and enterprises’ proper tax planning.
Solving international conflicts caused by transfer pricing is the urgent goal for each nation’s tax authorities and international enterprises. The study suggests that auditing of proper transfer pricing should cooperate with main trading countries in a bilateral or multilateral manner, signing overall tax conventions, negotiating taxes on transfer pricing, and setting up mechanism of relative adjustment. Furthermore, it is suggested that enterprises should endeavor to produce and preserve related documents as well as make use of advance pricing agreement program to establish mechanism of bilateral cooperation.
Moreover, if allowed, follow-up researchers can conduct research on individual industry and enterprise.

並列關鍵字

Transfer Pricing ； Advance Pricing Agreement ； Tax Conventions ； Tax Heaven ； Thin Capitalization

參考文獻

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