Title

台灣移轉訂價法令及案例彙編

Translated Titles

The Compilation of Taiwan Transfer Pricing Law and Cases

Authors

羅遠志

Key Words

受空交易 ; 預先訂價協議 ; 移轉訂價 ; 關係人 ; Controlled transactions ; Related party ; Transfer pricing ; Advance pricing agreements

PublicationName

朝陽科技大學財務金融系學位論文

Volume or Term/Year and Month of Publication

2014年

Academic Degree Category

碩士

Advisor

柯俊禎

Content Language

繁體中文

Chinese Abstract

近年來許多國家為防止營利事業與關係企業間透過移轉訂價手段 對收入、費用及利潤進行不合理的分配,產生重大的稅負移轉結果,進 而影響各課稅國的稅收與課稅之公平性,紛紛訂定移轉訂價查核制度與 法規,包括美、英、日、韓、澳洲及大陸等國皆已建立相關制度。OECD 亦於1996 年訂定”Transfer Pricing Guidelines for Multinational Enterprises and Tax administrations”供各國參考,希望透過此指導原則能平衡各國移 轉訂價的法規,避免各國財政單位因對稅收之競爭,而影響國際經濟發 展。 民國60 年,台灣於修正所得稅法時,參酌美國內地稅法第482 條 及各國租稅協定通例,增訂第43 條之1 有關營利事業與國內外具有從 屬或控制關係之營利事業相互間藉由不合營業常規之安排,規避或減少 納稅義務者,稽徵機關得報經財政部核准予以調整之規定;另外,90 年及91 年制定金融控股公司法及企業併購法時,為防止租稅規避,亦 參照規範各該法規定之公司與關係人或非關係人間藉不合交易常規之 安排,規避或減少納稅義務者,稽徵機關得報經各該主管機關核准予以 調整之規定,惟均未訂定不合常規之認定標準暨相關調整方法,致徵納 雙方缺乏共同遵循之依據。考量國際貿易日趨頻繁,企業全球化經營已 成為世界之趨勢,且近年來各國亦紛紛建立移轉訂價查核制度與法規, 為使台灣所得稅制更臻完整並與國際潮流接軌,財政部遂依所得稅法第 80 條第5 項規定,於93 年12 月28 日訂定發布「營利事業所得稅不合 常規移轉訂價查核準則」,以維護課稅公平及保障我國稅收。

English Abstract

In these years, in order to prevent the profit-seeking enterprises with relation partiesusing transfer pricing to arrange the unreasonable distribution of revenue, expense and profit, thereby affecting the fairness of tax of each country, most country established transfer pricing system and regulations including the United Stares, United Kingdom, Japan, Korea, Australia and China. Also, in 1996, OECD formulated “Transfer Pricing Guidelines for Multination Enterprises and Tax administrations” for every country as a reference, hope it can balance the transfer pricing regulations of each country and avoid the competitive of the tax bureau between every country, and effect the development of international economic. In 1971, refer to the American Internal Revenue Code Section 482 and tax treaty general rule of other countries, Taiwan added the income tax act of 43-1 which about after the Ministry of Finance of R.O.C. approved, the tax authority may adjust the revenue and expense of a profit-seeking enterprise which the transaction arrangements whit related party to avoid or reduce tax obligations. In 2001 and 2002, during formulated the Financial Holding Company Act and Business Merges And Acquisitions Act of R.O.C., in order to prevent the tax evasion, also referring to the income tax act of 43-1, but it did not determine standard and related adjust method of Non-arm’s length transactions, so caused lack the basis to follow between the tax authority and business enterprises. Considered the international trading is becoming more frequently, globalizationhas become a trend in the world. Also in recent years, many countries also have established transfer pricing regulations. In order to make Taiwan’s income tax act more complete and connect to international trend, according to the Inscome Tax Act Section 80-5, the Ministry of Finance of R.O.C. formulated and released 「Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s-Length Transfer Pricing」 on 28th December 2004 to fairness of taxation and protect Taiwan’s tax revenue. Keyword:Transfer pricing, Related party, Controlled transactions, Advance pricing agreements

Topic Category 管理學院 > 財務金融系
社會科學 > 財金及會計學
Reference
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    連結:
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    連結:
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