政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30321

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30321

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/30321

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30321

Title:	移轉訂價課稅新規定對金控公司移轉訂價之影響
Authors:	何靜芳 Ho, Ching-fang
Contributors:	許崇源何靜芳 Ho, Ching-fang
Keywords:	移轉訂價金控公司 Transfer Pricing Financial Holding Company
Date:	2004
Issue Date:	2009-09-11 17:39:44 (UTC+8)
Abstract:	目前，許多跨國企業為了避免被課予重稅，紛紛於免稅天堂設立紙上公司，以使利潤留在較低稅率之國家，以節省稅賦。各國稅務機關對於此一問題，紛紛規定移轉訂價準則，以規範該稅收管轄權區域內之企業，以避免企業從事不合常規交易，影響稅收。我國於93年12月28日發布營利事業所得稅不合常規移轉訂價查核準則，在在都顯示我國對於此一移轉訂價問題之重視，又金融控股公司制度已施行有三年之久，本研究擬針對金融控股公司內部，及金融控股公司與外部關係企業之移轉訂價政策進行研究。研究結果發現國泰金控公司與外部關係企業、外部關係人之交易，分為有形資產移轉及使用、無形資產移轉及使用、資金使用，均採市價計算。合於OECD規定之可比較非受控制價格法 (CUP)及我國營利事業所得稅不合常規移轉訂價查核準則第五條規定之可比較未受控價格法。另外，國泰金控母公司與金控子公司間之垂直交易，與金控子公司間之交易亦是採市價作計算。有關國泰金控內部跨售之行為，則是採取給付佣金之方式。然而，此一跨售之行為，應由銀行計算出投入各項銷售之成本，再將各銷售成本納入該當之子公司損益表項下，以充份反映銷壽產險之總成本，以檢視其金控集團是否有達其成本節省之綜效。若未來國內金控集團勢布局亞太地區或是全球，則金控公司不能忽視此一移轉訂價問題，必須準備移轉訂價報告，或是與各國之稅務機關簽訂預先訂價協議，避免重覆課稅。 Nowadays, many multinational enterprises set up paper companies in the tax heaven, then they can increase income of the paper company. Because tax heaven impose lower tax rate or nil tax rate, they can reduce tax expenses. Many countries had set up transfer pricing regulation to avoid the companies have non-arm’s length transaction. We had issued transfer pricing regulation in Dec. 28, 2004 in Taiwan, and the financial holding company law had come into force for 3 years. The research make a study of transfer pricing policy of the intra-holding company and transfer pricing policy between holding company and related parties. The results of the research are that transaction prices between Cathay Holding Company and the related parties are according with the market prices, and this fit in with the comparable uncontrolled price method. In addition, transaction prices within the intra-holding company are according with the market prices, too. The cross selling between bank and insurance company, the insurance company will give bank appropriate commission fees. But bank should calculate the cost to sell the insurance, then the insurance company can summarize the total cost of selling insurance, to see that if they had achieve the goal of synergetic benefits. If the financial holding companies had become a world-wide companies, they should pay much attention to transfer pricing issue to avoid double taxation.
Reference:	一、中文部份中國時報，2001.6.28，金融六法完成三讀：金控法十一月一日施行（一版）。中國時報，2002.4.29，金控公司部不到半年成立14家（六版）。自由時報，2001.6.14，朝野應以「比好」認知爭取民眾肯定（三版）。經濟日報，2000.9.5，金融控股公司立法應適合國情需要（二版）。經濟日報，2001.5.2，金融控股公司法制與經營策略研討會（二十七版）。經濟日報，2001.5.8，金融改革再造需要法律完備的配合（二版）。經濟日報，2004.2.26，許崇源：以市價基礎訂價較佳（14版）。經濟日報，2004.5.7，陳文宗：跨國關係人交易視為移轉訂價母子公司財務獨立母公司不得列報子公司費用（十一版）。經濟日報，2004.11.20，金控爭霸誰上誰下金控成立三周年系列團體作戰交叉行銷掌握客源（A7版）。經濟日報，2005.1.14，宋秀玲：回溯查核舉證責任在稅局查核準則適用範圍擴大標準更嚴企業須留意（A7版）。尤敏君，2001，金控法搭配優質環境才能見效，台灣日報，2001.7.10（十一版）。杜慶福，1982，多國性企業內部轉撥計價之研究，國立政治大學會計系未出版碩士論文。吳德豐，2004，營所稅查核準則增訂移轉訂價探討，經濟日報，2004.1.13（六版）。林蕙真、李宗黎，2002，成本與管理會計學新論，台北：證業出版股份有限公司。洪國田，1990，美日在臺企業移轉計價影響因素之實證研究，東吳大學會計研究所未出版碩士論文。陳桂春，1994，國內銀行內部資金轉撥計價之探討，私立中國文化大學國際企業管理研究所未出版碩士論文。陳吉志，1997，轉撥價格決定因素之探討─以臺灣金融業為例，國立政治大學會計系未出版碩士論文。曾慶安，1994，跨國公司之課稅及租稅規劃，台北：眾信聯合會計師事務所。張豐淦、杜啟堯，2004，移轉訂價教戰手冊，台北：眾信企業管理顧問股份有限公司。廖述忠，1991，轉撥計價之理論與實務─中油公司之個案研究，國立政治大學會計研究所未出版碩士論文。劉作揖，1988，個案研究理論與實務，台北：黎明文化事業股份有限公司。二、英文部份 Cole, L. P. 1988. Management Accounting in Banks-for Executive Information and Control Reporting. Rolling Meadows, Illinois: Bankers Publishing Company. Emmanuel, C. and M. Mehafdi. 1994. Transger pricing, London. Academic Press. Horngren, C. T., S. M. Datar and G. Foster. 2003. Cost Accounting: A Managerial Emphasis. Eleventh Edition. Prentice-Hall. Mark Atkinson, David Tyrrall. 2001. International Transfer Pricing: A Practical Guide for Finance Director. Publishing House fo Electronics Industry Tang, R. Y. W., 1986, Multinational and Less Developed Countries Transfer Pricing, Paper Presented in Academy of International Business Southeast Asia Regional Conference.
Description:	碩士國立政治大學會計研究所 92353053 93
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0923530531
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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