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| Title: | 以採用可比較利潤法之公司為例-探討我國稽徵機關移轉訂價之個案查核
A study on examination of tax authorities on transfer prices-take companies which adopt comparable profit method as examples |
| Authors: | 游松輝 |
| Contributors: | 陳明進
游松輝 |
| Keywords: | 移轉訂價
關係企業
常規交易方法
Transfer pricing
Associated enterprises
Arm’s length method |
| Date: | 2008 |
| Issue Date: | 2010-04-09 |
| Abstract: | 我國移轉訂價查核制度，係為防止營利事業與關係企業或關係人間藉不合交易常規之安排規避或減少納稅義務之制度，及為使我國所得稅制與國際潮流趨勢接軌，財政部於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」，建立不合交易常規之認定標準暨相關調整方法，使徵納雙方有共同遵循之依據，乃我國所得稅查核之一項重大建制。
移轉訂價，指營利事業從事受控交易時所訂定之價格或利潤。其查核制度，為徵納雙方辦理所得稅申報及核定時，評估受控交易之結果是否符合常規共同遵循之依據。制度規範不僅是企業應負之協力義務，為創造企業本身更大價值及降低稅務風險，似應善用移轉訂價分析文件，使其成為衡量管理績效之利器。
本論文以採用可比較利潤法之公司為例，主要探討可比較對象一致程度，作為移轉訂價分析可信賴程度之判斷指標。研究建議如下：
一、申報書增列受測個體、受測活動、常規交易方法、可比較對象、利潤率指標、常規交易範圍及集團企業總利潤分配情形等欄位。
二、受控交易之結果達所得額標準以上，即以其原申報額為準核定，若同時符合避風港法則之主體要件者，得以其他文據取代移轉訂價報告。
三、對採用可比較利潤法之公司，於專案查核時，應注意利潤率指標之計算錯誤或誤植及年數誤用，其他資料漏列及資本調整錯誤等情形。
四、以可比較對象一致程度與受控交易結果在四分位距兩者之落點，作為移轉訂價分析可信賴程度之判斷指標。
五、若判斷指標顯示移轉訂價分析可信賴程度偏低者，建議以重組後可比較對象，建立四分位距範圍，測試有否藉更換可比較對象操作受控交易之結果。
關鍵詞：移轉訂價、關係企業、常規交易方法
The purpose of our transfer pricing investigation system is to prevent a profit-seeking enterprise and its related parties avoid or reduce its income tax liabilities by means of arranging non-arm’s length transactions. For past few years, more and more countries had already planned and set up a transfer pricing investigation system. In order to make our tax regulations more correspondent with international trends, the MOF promulgated “The Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing” on 28th December, 2004. The established identifying standards and corresponding adjusting methods of non-arm’s length transactions provide taxpayers and tax authorities a common basis, so this is an quite important system.
Transfer pricing shall mean the price or profit in controlled transactions conducted by profit-seeking enterprises. The regulation provides a common basis to assess whether the result of controlled transactions corresponds with the arm’s length principle while filing and assessing an income tax return. Except imposing obligations on enterprises, the regulation also adds values and decreases tax risks of enterprises. Furthermore, since it seems to be able to enhance the altitude and breadth by making good use of these analytical data, it can be a good tool to measure management performance.
As an indicator of transfer pricing analytical reliability and auditing depth of tax authorities, this essay chooses enterprises that adopt Comparable Profit Method as exploring samples to analyze the consecutive-three-year consistency of their comparable objects . The suggestions are as follows：
1.We can add columns in tax returns for taxpayers to fill in arm’s length methods, comparable transactions, tested parties and tested activities, the arm’s length range, and total profits distribution among group companies.
2.Where the results of controlled transactions are higher than the standards of income, tax authorities can directly assess the transfer prices according to taxpayers’ filing data.
3.Where the results of controlled transactions are higher than the profit standard of the same trade and qualified for standards of safe harbor, the transfer pricing report can be replaced with other evidentiary documents.
4.We can take the consistency of the comparable objects and the range between the 25th to the 75th percentile of the results of controlled transactions as an indicator to judge the reliability of transfer pricing analysis.
5.When auditing enterprises that adopted Comparable Profit Method, we should notice the miscalculation of profit level indicators, misusage of time period, and the wrong ways of capital adjustment.
Key words：transfer pricing, associated enterprises, arm’s length method |
| Reference: | 李雅晶、林燕瑜、黃仲豪，2005，移轉訂價制度詳解，臺北市，實用稅務。
巫鑫、張豐淦，2005，關係企業移轉訂價完全解析，臺北市，勤業財稅諮詢顧問。
吳蓮英、宋秀玲，2005，移轉訂價制度詳解-我國法制暨國際比較，臺北市，實用稅務。
吳德豐、徐麗珍，2004，我國與國際主要國家移轉訂價稅制之管理體系探討，臺北市，資誠會計師事務所。
林柏宇，2008，我國移轉訂價制度之研析-以個案探討，臺北市，東吳大學會計學系碩士論文。
財政部賦稅署，2006，移轉訂價參考範本，臺北市，財政部賦稅署網站。
財政部賦稅署，2006，移轉訂價參Q&A，臺北市，財政部賦稅署網站。
財政部臺灣省北區國稅局，2008，營利事業所得稅簡化稅政之研究，臺北市，行政院賦稅改革委員會。
財政部臺灣省北區國稅局，2009，營利事業所得稅移轉訂價制度手冊，桃園市，財政部臺灣省北區國稅局。
財團法人資誠教育基金會，2009，跨國移轉訂價策略及風險管理，臺北市，商周編輯顧問。
張淵智，2005，境外公司操作聖經，臺北縣中和市，大樹林出版。
楊聰權，1998，跨國/大陸投資與境外公司運用節稅規劃，臺北縣新店市，知道總經銷。
資誠會計師事務所，2009，經濟不景氣衝擊下之全球移轉訂價風險管理，臺北市，資誠會計師事務所。 |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
91932313
97 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0091932313 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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| 93231301.pdf | | 9589Kb | Adobe PDF2 | 2102 | View/Open |
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