Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/24764
標題: 我國移轉訂價常規交易方法之研究 -以傳統及科技產業個案公司為例
Research on Taiwanese Transfer Pricing Practices: Case Studies on Companies in Traditional & Technological Sectors
作者: 許玉雪
Hsu, Yu-Hsueh
關鍵字: http://etds.lib.nchu.edu.tw/etdservice/view_metadata?etdun=U0005-0408201022454000
移轉訂價
常規交易原則
常規交易方法
出版社: 高階經理人碩士在職專班
引用: 1.吳德豐、林宜賢、林東翹、邱文敏(2009),跨國移轉訂價策略及風險管理,商用編輯顧問股份有限公司。 2.吳蓮英、宋秀玲(2005),移轉訂價制度詳解-我國法制暨國際比較,實用稅務出版社股份有限公司。 3.林宜賢(2007),全球營運模式定位與移轉訂價政策制定--善用營運與訂價利器創造企業整體綜效,會計研究月刊,256期,頁50-58。 4.陳嘉宜、丁傳倫(2005),移轉訂價風險評估之判斷--常規交易之調整,實用稅務,366期,頁57-59。 5.陳惠鈴(2005),臺商個案分析--中國大陸移轉訂價稅制,財務人月刊,頁95-97。 6.陳嘉宜、劉漢妮(2005),專業評估避免事後調整--企業年底一次性調整移轉訂價之可行性,財務人月刊,頁76-79。 7.許祺昌、廖庭璉(2005),營利事業應評估移轉訂價查核準則實施之風險及因應之道,稅務旬刊,1921期,頁29-31。 8.許祺昌、林志翔(2004),移轉訂價查核不應有同業利潤之適用,稅務旬刊1912期,頁30-32。 9.張書瑋(2007),面對移轉訂價查核新制,您好好「稅」了嗎?及早體認布局國際稅務版圖全盤皆贏,會計研究月刊,256期,頁27-43。 10.黃志文(2006),我國應研究與大陸簽訂雙邊預先訂價協議之可行性及管道,會計研究月刊,242期,頁52-60。 11.黃士洲(2008),初探移轉訂價的協力義務與制裁--臺灣移轉訂價查核準則、德國稅捐通則與中國大陸新企業所得稅法的立法例比較,月旦財經法雜誌,14期,頁71-93。 12.楊明珠、邱文敏(2007),智慧財產權之稅務議題,稅務旬刊2005期,頁38-39。 13.劉森霖(2005),移轉訂價查核準則制定要點--企業申報所得稅時應行揭露與準備事項,稅務旬刊1921期頁14-16,1922期,頁15-17,1923期,頁9-13。 14.鄭國輝(2005),關係企業業務往來的稅務處理及納稅調整,稅務旬刊1920期,頁16-18,1921期,頁17-21,1922期,頁18-22,1923期,頁14-17 15.蔡篤村(2005),財會人員在兩岸移轉訂價稅務應扮演之角色,實用稅務,369期,頁90-94。 16.蔡朝安、黃伃筠(2007),移轉訂價調整之憲法界限及法律定性,稅務旬刊2024期,頁32-35。 17.蘇源昌(2007),如何面對兩岸移轉訂價查核,稅務旬刊1999期,頁11-17。 18.營利事業所得稅移轉訂價制度宣導手冊(2006) 19.傳統產業個案公司(2006),95年度年報,移轉訂價報告。 20.科技產業個案公司(2006),95年度年報,移轉訂價報告。
摘要: 營利事業所得稅不合常規移轉訂價查核準則之訂定,確立了徵納雙方共同遵守之常規交易原則及方法,惟營利事業在分析各種使用方法時,往往未能確實按移轉訂價查核準則之規定,依可比較性之高、低反覆測試常規交易方法,形式上,雖已編製移轉訂價報告,但一旦被選案查核,仍有被查核調整之風險。 移轉訂價查核準則訂定之常規交易方法有可比較未受控價格法(CUP)、可比較未受控交易法(CUT)、再售價格法(RPM)、成本加價法(CPLM)、可比較利潤法(CPM)、利潤分割法(PSM)及其他經財政部核定之常規交易方法(OM)適用各種不同之交易類型,我國各種常規交易方法之適用雖係採最佳方法原則,與OECD移轉訂價指導原則,採優先適用傳統交易方法並依序適用原則不同,惟就可比較性高低而言,仍以可比較未受控價格法(CUP)最具比較性,而可比較利潤法(CPM)最不具比較性,故營利事業在適用時應特別注意。 依本研究之結果,獲得下列之結論: 一、科技產業係資本及技術密集產業,一般而言,其獲利高,緃使其於免稅天堂留有非常規交易利潤,惟因其在我國申報營業淨利率已大於財政部訂頒該業同業利潤標準,較不易被列選查核。 二、傳統產業屬勞力密集產業,其利潤較微薄,為降低成本提高競爭力,被迫前往人工成本較低之中國大陸、越南等地設廠,其雖未將利潤留置於境外,惟因未遵循按個別交易評價原則,經稽徵機關選案查核,依個別交易評價結果,往往不合常規,而遭調整補稅。
The formulation of the "Regulations Governing the Assessment Rules for Non-arm''s-length Transfer Pricing of Profit-Seeking Enterprises Income Tax on Non-Arm''s-Length Transfer Pricing" has verified the arm's-length principle and methods that both tax payers and tax collectors shall observe. When analyzing different methods of utilization, however, profit-seeking enterprises often fail to fully meet the regulations on the auditing principles of transfer pricing, which is to repeatedly test the arm''s-length methods based on the degree of comparability. Although the Transfer Pricing Report has been formulated as a formality, the risk of being audited still exists for an enterprise once it is selected for auditing. The arm''s-length methods for the auditing principles of transfer pricing include the Comparable Uncontrolled Price Method (CUP), Comparable Uncontrolled Transaction Method (CUT), Resale Price Method (RPM), Cost Plus Method (CPLM), Comparable Profit Method (CPM), Profit Split Method (PSM), and other arm's-length methods approved by the MOF (OM) that apply to different types of transaction. Though the arm''s-length methods in Taiwan are selected based on the principle of appropriateness and the principle of OECD Transfer Pricing (that is, to select methods that apply to traditional transactions), the CUP method has the highest level of comparability whereas the CPM method has the lowest, which is something that profit-seeking enterprises should take note of. The following conclusions are drawn based on the findings in this research: 1. High-tech industries are capital and technology intensive. Generally speaking, such highly-profitable industries, despite leaving non-arm's-length transaction profits in tax havens, are less likely to be audited since their reported net profits in Taiwan are already higher than the standards set by the MOF. 2. Traditional industries are labor-intensive with low profit-margin. In order to lower cost and stay competitive, they are forced to countries with lower labor costs such as China and Vietnam, and although they do not leave profits overseas, they are often audited by taxation agencies and asked to pay overdue taxes since they often fail to meet the individual transaction assessment principle or the arm's-length principle.
URI: http://hdl.handle.net/11455/24764
其他識別: U0005-0408201022454000
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