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    題名: 移轉訂價策略之決定因素
    The determinants of transfer-pricing
    作者: 劉禾予
    貢獻者: 許崇源
    劉禾予
    關鍵詞: 移轉訂價
    多國性
    無形資產
    租稅天堂
    Transfer pricing
    Multinational enterprise
    Intangible assets
    Tax haven
    日期: 2017
    上傳時間: 2017-08-31 12:01:40 (UTC+8)
    摘要: 在全球化經營及知識經濟的浪潮下，企業紛紛將營業據點擴展到國外並發展無形資產，更會利用關係個體，進行移轉訂價交易將資源最適化配置並使整體稅負極小化。本研究參考過往文獻，納入企業之多國性、無形資產及租稅天堂使用程度等進行實證研究，以 2011年到 2015 年我國上市櫃電子業公司為研究對象，探討影響我國上市櫃電子業公司移轉訂價策略的可能因素，主要實證結果如下：

    一、多國性對於移轉訂價策略為負向影響，但是此關聯並不顯著。
    二、無形資產對於移轉訂價策略為正向影響。無形資產較多之公司，其議價能力較高，且研究發展費用可享有投資抵減優惠，因此會採取正向移轉訂價策略。
    三、租稅天堂使用程度對於移轉訂價策略為負向影響。顯示出跨國企業若具有較多的租稅天堂子公司，則會採行負向之移轉訂價策略，將利潤移出我國。
    Multinational corporations have tried to utilize the internal resources optimally within the affiliated group by transfer pricing, and for the purpose of minimizing their global taxes, they have also taken the advantages of transfer-pricing practice to shift profit. However, there are few empirical studies that probe into the determinants of transfer pricing. This study uses data of the listed electronic companies of Taiwan Stock Exchange from 2011 to 2015 to empirically investigate into the determinants of transfer pricing. By constructing regression models, this study explores the factors that affect the deviations in profits of transfer pricing transactions from those of non-related party’s transaction. In response to globalization and the knowledge economy era, this study improves the former study by focusing on the following factors: multinational of the corporations, intangible assets and the utilization of tax havens. The results of this study are summarized as follows:

    1.Corporations with the greater global diversification of the corporation tend to have the lower deviations in profits of transfer pricing transaction from those of non-related party’s transactions. However, the correlation is not significant.
    2.Corporations with the higher intangible assets and research and development expense, tend to have the higher deviations in profits of transfer pricing transaction from those of non-related party’s transactions.
    3.Corporations with the higher utilization of tax havens, tend to have the lower deviations in profits of transfer pricing transaction from those of non-related party’s transactions.
    參考文獻: 一、中文文獻
    （一）、專書
    王建煊，2008，租稅法，台北：華泰文化。
    中華徵信所企業股份有限公司，2011，2011台灣地區大型集團企業研究，台北：中華徵信。
    中華徵信所企業股份有限公司，2015，2015台灣地區大型集團企業研究，台北：中華徵信。
    吳德豐、郭宗銘、徐麗珍，2013，跨國移轉訂價策略及風險管理，台北：三民。
    陳清秀，2010，現代稅法原理與國際稅法，台北：元照。

    （二）、期刊文章
    毛治文、官月緞、曾于軒，2011，探討我國不合常規移轉訂價查核準則之有效性，北商學報第20期，頁17-38。
    金成隆、林修葳、洪郁珊，2003，無形資產、新股折價與內部人持股關係之研究，會計評論，第36期，頁23-53。
    林宛瑩、汪瑞芝、游順合，2012，研發支出、內部董事與經營績效，會計審計論叢，第2卷第1期，頁61-90。
    姜家訓、葉鴻銘，2008，公司多角化、分擔責任查核意見與應計數品質之關係，會計評論，頁67-105。
    陳明進、蔡麗雯，2010，移轉訂價與盈餘管理之研究，證券市場發展季刊，頁141-175。
    馬嘉應、賴榮舟，2009，我國實施移轉訂價制度之實證研究—以臺灣電子產業上市公司財務報表與合併報表為例，財稅研究，第41卷第4期，頁 89-106。
    馬嘉應、賴榮舟，2013，關係企業間財務安排移轉訂價議題之探討，當代財政，第27期，頁23-33。
    黃美祝，2015，我國不合常規移轉訂價制度對企業避稅程度之影響，會計學報，第6卷第1期，頁35-62。
    黃德芬、陳瑋杰，2016，移轉訂價與避稅行為及租稅負擔之關聯，財稅研究第45卷第2期，頁20-46。
    劉正田，2002，無形資產、成長機會與股票報酬關係之研究，會計評論，第35期，頁1-29。
    蔡朝安、傅馨儀，2008，無形資產之稅務問題－以移轉訂價為中心，稅務旬刊，第2055期，頁31-35。
    謝耀智、徐秀珍，2008，企業投資大陸移轉訂價之研究，財稅研究第40卷第6期，頁17-39。

    （三）、碩博士論文
    黃柏曄，2015，租稅天堂密集度對公司盈餘管理行為之影響:以台灣上市電子工業為例，國立政治大學會計研究所為出版論文。
    蔡麗雯，2005，移轉訂價與盈餘管理之研究，私立輔仁大學會計研究所未出版論文。

    （四）、網路資料
    中華經濟研究院，2016，2016 年對海外投資事業營運狀況調查分析報告，http://www.moeaic.gov.tw/news.view?do=data&id=1126&lang=ch&type=studyReport。最後檢索日：2016年6月7日。
    財政部北區國稅局，2015，營利事業所得稅不合常規移轉訂價查核準則總說明，https://www.ntbna.gov.tw/etwmain/front/ETW118W/VIEW/1322。最後檢索日：2016年6月7日。

    二、英文文獻

    (Book)
    Ben-Zion, U. （1984）. The R&D and investment decision and its relationship to the firm`s market value: Some preliminary results, R&D, patents, and productivity, p.299-314, University of Chicago Press.
    Gravelle, J. G. (2015). Tax havens: International tax avoidance and evasion. Washington, DC: Congressional Research Service.
    Hanlon, M., Mills, L., Slemrod, J., 2007. An empirical examination of corporate tax noncompliance. In: Auerbach, A., Hines, J.R., Slemrod, J. （Eds.）, Taxing Corporate Income in the 21st Century. Cambridge University Press, Cambridge, pp. 171–210.
    Horngren, C. T., Ittner C. M. Foster, G., Rajan, M., Datar, S. M., 2008, Cost Accounting: A Managerial Emphasis, 13th Edition, London: Pearson.
    Rohatgi, R.,2007, Basic International Taxation: Volume 1, Principles of International Taxation, London: BNA International.

    (Journal Paper)
    Bartelsman, E. J., & Beetsma, R. M. （2003）. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries. Journal of Public Economics, 87（9）, 2225-2252.
    Beuselincka, Christof and Marc Deloof, 2014, Earnings Management in Business Groups:Tax Incentives or Expropriation Concealment?, The International Journal of Accounting 49 （1）:27-52.
    Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95(1): 41-61.
    Clausing, Kimberley A. （2003）, Tax-motivated Transfer Pricing and US Intrafirm Trade Prices, Journal of Public Economics 87, pp. 2207-2223.
    Dhammika Dharmapala and James R. Hines, “Which Countries Become Tax Havens?” Journal of Public Economics, Vol. 93, 0ctober 2009, pp. 1058-1068.
    Desai, M.A., Dyck, A., Zingales, L., 2007. Theft and taxes. Journal of Financial Economics 84 （3）, 591–623.
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    Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr., 2006, The demand for tax haven operations, Journal of Public Economics 90 （3）: 513-531.
    Dischinger, M., & Riedel, N. （2011）. Corporate taxes and the location of intangible assets within multinational firms. Journal of Public Economics, 95（7）, 691-707.
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    Dyreng, Scott D., Michelle Hanlon, and Edward L.Maydew, 2012, Where do firms manage earnings?, Review of Accounting Studies 17 （3）: 649-687.
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    Hines Jr, J. R. （2005）. Do tax havens flourish?. Tax policy and the economy, 19, 65-99.
    Hong, Q., & Smart, M. （2010）. In praise of tax havens: International tax planning and foreign direct investment. European Economic Review, 54（1）, 82-95.
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    (Working Paper)
    Devereux, M.P. and G. Maffini （2007）, The Impact of Taxation on the Location of Capital, Firms and Profit: A Survey of Empirical Evidence, Oxford University Centre for Business Taxation, WP 07/02.

    (Website)
    Deloitte, 2010. German Income Tax Audits Survey on the Experiences of Inbound Investors, Deloitte Touche.
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    (Discussion Paper)
    Heckemeyer, J. and M. Overesch （2013）, Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels, ZEW Discussion Paper No. 13-045.
    描述: 碩士
    國立政治大學
    會計學系
    104353103
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0104353103
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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