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    Title: 預先訂價協議對移轉價格的影響-以會計分割法與公式分配法為例
    Authors: 許羽欣
    Contributors: 翁永和
    許羽欣
    Keywords: 預先訂價協議
    移轉訂價
    Date: 2005
    Issue Date: 2009-09-14 13:27:06 (UTC+8)
    Abstract: 本文延續Nielsen, Raimondos-M□ller and Schjelderup (2003)一文所設立的兩國模型,來探討在會計分割法 (separate accounting)與公式化分配法 (formula apportionment)等兩種會計制度下,跨國企業與地主國政府使用單邊預先訂價協議時,對移轉價格之訂定與其所產生的效果。由結果得知,不論是採用哪種訂價方法,在預先訂價協議之下,所得到的移轉價格均會受到「談判力效果」、「稅負誘發效果」與「策略性效果」的影響,其中「談判力效果」是預先訂價協議模型的特色,當「談判力效果」為正值,代表提高移轉價格將使地主國的社會福利增加,反之當「談判力效果」為負值,則提高移轉價格將使地主國的社會福利下降。
    此外,跨國企業與地主國政府哪一方的談判力愈高,愈可以訂定對其有利的移轉價格。當地主國政府完全沒有談判能力時,跨國企業對於移轉價格有絕對的決定權,則利用預先訂價協議所決定的移轉價格會與Nielsen, Raimondos-M□ller and Schjelderup (2003)一文所得出的結論相同,亦即「談判力效果」為零。
    而在預先訂價協議的應用上,跨國企業方面,因為跨國企業藉由犧牲部分利潤,以換取稅負的穩定,所以其利潤在使用預先訂價協議時會比較小。而地主國政府只要擁有部分的談判力,其社會福利在使用預先訂價協議時會比較大。由此可知「預先訂價協議」是一種對雙方都有利的談判。
    Reference: 林妙雀 (1997), 「跨國企業內部移轉計價方法選擇之評述」, 《企銀季刊》, 21, 125-132。
    張擎天與高儷華 (2004), 「預先訂價協議概論」, 《財稅研究》, 36, 1-11。
    黃栖堂 (2004), 「關係企業非常規交易租稅問題之研究」, 《逢甲大學會計與財稅研究所碩士論文》, 41-48。
    Baldenius, T., S. Reichelstein and S. A. Sahay (1999), “Negotiated versus Cost-based Transfer Pricing,” Review of Accounting Studies, 4, 67-91.
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    Description: 碩士
    國立政治大學
    經濟研究所
    93258010
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0093258010
    Data Type: thesis
    Appears in Collections:[經濟學系] 學位論文

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