大陸台商移轉訂價策略探討－以Β公司個案為例

黃仁木(Jen-Mu Huang)

指導教授 ： 鄭漢鐔

國立中央大學/管理學院/管理學院高階主管企管碩士班/碩士(2008年)

摘要

近年來，兩岸關係之間相互交易與投資日益頻繁，站在公司管理當局立場基於追求利潤最大化前提，關係人交易是無法避免的。關係人交易不一定直接受外在市場因素的影響，有可能是為了內部策略考量如操縱利潤以降低稅負、全球經營策略、因應各國外匯管制、外匯避險、資金流向、通貨膨脹及內部資源有效分配等諸多因素。就關係人而言其動機未必與租稅目的有關。但是經移轉訂價的擬定即和被投資國核課稅負有關，其跨國移轉訂價(Transfer Pricing) (大陸法令稱轉讓定價)之擬定藉由節稅及避稅的規劃與被投資國法令不健全及稅務人員缺乏反避稅的經驗及能力下，造成被投資國稅收嚴重流失。
中國大陸近年來針對跨國企業透過免稅天堂的運作及關聯企業間內部轉讓定價的運用，造成稅負嚴重流失的問題，除了陸續頒布相關的法令規定之外，並且積極推動依法治稅，加強稅收徵管，完善稅制，進行雙邊及多邊反避稅的跨國合作，阻止跨國投資者的避稅行徑。此外2007年3月16日公布新企業所得稅法，並於2007年12月6日公布實施條例，綜觀整部新企業所得稅法，將簡稅制、寬稅基、低稅率、嚴征管、稅收優惠政策改變及反避稅查核趨嚴等列為六大指導原則，注重彈性分析工作與加強國稅局與地稅局的協作配合。大陸台商面對中國大陸一連串的查核動作，應未雨綢繆透過專業機構在轉讓訂價(TP)與預約訂價協議(APA)的專業處理能力協助完善規劃，以因應大陸稅務主管機關的查核。
本研究蒐集兩岸有關文獻作為分析材料外，並透過Β公司個案探討，針對兩岸移轉訂價相關的實務操作，以達到下列的目的：
1.大陸台商因應兩岸移轉訂價法規，尋找適合本身企業最佳的投資架構及交易營運模式。
2.藉由探討兩岸移轉訂價問題，大陸台商如何規劃相關策略，做好移轉訂價衍生的可能風險管理，以避免經營稅負的損失。
3.大陸台商面對兩岸政府移轉訂價的查核，如何準備相關報告及申請預約定價安排，以降低移轉訂價查核的成本及重複課稅風險。

關鍵字

預約訂價協議 ； 反避稅 ； 免稅天堂 ； 大陸台商 ； 跨國企業

並列摘要

There is a tremendous increase of investments and related parties transactions between Taiwan and PRC during the last few years, to the corporate point of view, maximizing profit is the priority, and we can not get away from the related parties transactions subject in this regard.

To maximize the profit, the corporation will not only consider the global economic market conditions, it will definitely calculate how to minimize the tax liabilities, the worldwide strategic planning, the foreign exchange factors, the financial derivatives, the cash flow, the inflation factor and of course, the internal resources allocation constraints.

All these factors are combined and put into consideration when we do the international tax planning, however, once we touch the related parties transaction category, the transfer pricing will pop out automatically and it will lead to the tax planning and tax evasion subjects accordingly. Due to the lack of knowledge or in-experience in the international taxation subject, the invested country will treat this related parties transaction as a set-up to remove all the profit offshore and reduce the taxable income to the local country.

The PRC has announced many different tax rules and regulations recently to control and prevent this related parties transactions happened, especially pointed to the corporation setting up its holding company in the tax heaven countries such as the Cayman Island or the BVI. In addition, the PRC tax bureau has allocated more resources to set up the tax rules and regulations, to expedite the tax collection control, to have new foreign tax credit and treaty agreement, and to implement the anti-tax evasion program so as to make all these international tax planning glimmers disappeared.

The PRC tax bureau has announced the new corporate tax law on March 16th, 2007 and further announced the implementation details on December 6th, 2007. In view of the new corporate tax law, it outlines six major categories and is listed as follows:
1. Simplified tax system
2. Relaxation tax base
3. Low tax rate
4. Severe collection management
5. Change favorable tax policy
6. Checks strictly instead avoids taxes
All these are focusing on the flexibility analysis and strengthening the co-operation between the central tax bureau and the local tax bureau. Facing all these new tax rules and regulations, all foreign investors, including but not limited to Taiwan corporations, are required to plan ahead and to work with professional firms to cop with the new changes, such as setting up the Advance Pricing Agreement (APA), the transfer pricing study etc.

To conduct the case study of Company B, we collect different articles regarding the transfer pricing and its related tax issues, putting together in order to achieve:
1. the best business, operation and investment model of the Taiwan investment in PRC;
2. the best international tax planning to avoid any double taxation, minimize local/corporate tax exposure and transfer pricing risk analysis;
3. the negotiation with the PRC tax bureau regarding the APA, the taxation audit and the TP analysis.

並列關鍵字

anti-tax ； Advance pricing agreement ； Tax paradises ； Taiwan Investment in PRC ； Transnational enterprise

參考文獻

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