移轉訂價三層文據架構新制對企業稅負之影響

因企業於2017年起營利事業所得稅申報時適用「移轉訂價三層文據架構」反避稅新制規定，本研究進而探討於移轉訂價三層文據架構實施前後，依據國別報告及集團主檔報告避風港標準判斷，適用移轉訂價三層文據架構之集團企業、租稅天堂投資的公司、租稅天堂投資的三層文據集團企業，對其企業所得稅負變化之程度。本研究以2015年至2018年之台灣非金融保險業上市、上櫃公司財務資料為研究樣本，實證測試方法採取差異中之差異法(Difference-in-Difference Method)，研究實證結果顯示，我國移轉訂價三層文據架構實施後，整體企業稅負顯著增加，代表企業確實無法以不合常規之關係人移轉訂價交易進行避稅；移轉訂價三層文據架構實施後，利用租稅天堂進行關係人移轉訂價交易租稅規劃且適用三層文據的集團企業之稅負較實施前增加，顯示須提出國別報告或集團主檔報告之集團企業若透過租稅天堂地區投資避稅，於實施三層文據後利潤配置等操作將悉數攤在陽光下，增加租稅風險，較無法再以不合常規之關係人移轉訂價交易進行避稅；本研究實證結果亦證實，適用三層文據的集團企業於實施移轉訂價三層文據架構後仍然持續避稅，實施後現金有效稅率較實施前降低，顯示因為集團企業規模較大、獲利較高，需負擔的稅負較高，集團企業有強烈的誘因進行各種移轉訂價之避稅活動，即便實施移轉訂價三層文據架構後，集團企業較重視避稅帶來的利益仍高於可能產生的風險及成本；另，企業於投資租稅天堂地區中，顯示企業於境外所得免稅國家或地區相較企業於避稅天堂之租稅規劃實施後比實施前更可獲得更低稅負，證實企業確實透過租稅天堂地區的選擇進行調整，代表避稅天堂的租稅規劃顯然已受到挑戰，這些避稅天堂為OECD所重視，企業可能因此轉向投資境外所得免稅地區及國家以進行避稅。

關鍵字

移轉訂價三層文據；現金有效稅率；租稅天堂；集團企業

並列摘要

Since enterprises apply the new “anti-avoidance system of three-tiered transfer pricing document structure” in the declaration of profit-seeking enterprises income tax in 2017, this study further discusses the before and after implementation impact of the three-tiered transfer pricing document on the tax burdens of the whole corporate and the group enterprises and the tax havens enterprises and the tax havens by the group enterprises . The applying transfer pricing three-tiered document's enterprises is based on the judgment of the country-by-country report and the group master file haven standard. This study uses the financial data of Taiwan’s non-financial insurance listed companies from 2015 to 2018 as a sample. The empirical test method uses the difference-in-difference method. The empirical results of our study show that After the implementation of the three-tiered transfer pricing document structure, our study shows that the tax burdens of the company has increased significantly. The enterprise really cannot reduce their tax on the transfer price transactions in the event that the arrangements among related parties. After the implementation of the three-tiered transfer pricing document structure, our study shows the tax burdens of the companies investing in tax havens by the group enterprise that applying transfer pricing three-tiered document has increased significantly. It shows that if the group enterprise that needs to submit a country-by-country report or group master file is to avoid tax through investment in the tax haven area, after the implementation of the three-tiered transfer pricing document structure, the profit allocation and other operations will be fully disclosure, increasing the risk of corporate’s tax. It is no longer possible to reduce their tax on the transfer price transactions in the event that the arrangements among related parties. The empirical results of our study also confirm that the group enterprises applying three-tier documents still continue to avoid tax after implementing the three-tier document structure for transfer pricing. The cash effective tax rate after the implementation of the three-tier document for transfer pricing is lower than before implementation because the group enterprises are larger in scale, have higher profits, and have higher tax burdens. Group enterprises have strong incentives to carry out various tax avoidance activities that transfer prices. Even after the implementation of the three-tier document structure of transfer pricing, the group enterprises pay more attention to the benefits of tax avoidance still higher than the possible risks and costs. In addition, among the tax heaven, our study also confirms that the company of investing in the countries where the foreign income is exempted can obtain lower tax burdens than the tax shelters. The choice on behalf of the taxation paradise area has changed. Tax planning in tax shelters has been challenged. These tax shelters are blacklists published by the OECD, and companies may therefore turn to investing in tax-exempt areas or countries for tax avoidance.