政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34770

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34770

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政大機構典藏 > 社會科學學院 > 行政管理碩士學程(MEPA) > 學位論文 > Item 140.119/34770

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题名:	我國現行預先訂價協議制度之研究 The Study of the Existing Advance Pricing Agreement Program in Taiwan
作者:	彭楊淋 Perng, Yang-lin
贡献者:	陳香梅 Chen, Shinemay 彭楊淋 Perng, Yang-lin
关键词:	預先訂價協議移轉訂價 Advance Pricing Agreement Transfer Pricing
日期:	2005
上传时间:	2009-09-19 15:05:14 (UTC+8)
摘要:	我國於2004年底完成「營利事業所得稅不合營業常規移轉訂價查核準則」之發布作業，其中內容對於預先訂價協議亦有詳細的規範，其目的在減少移轉訂價事後查核所引發的爭議及所造成的行政負擔。鑑於我國預先訂價協議制度，與其他先進國家及中國大陸之制度有很大的不同，因此，本研究透過國內外文獻及先進國家與我國對預先訂價協議處理之比較分析來檢視我國預先訂價協議制度可能遭遇的困難及解決之道，並對與中國大陸簽署雙邊APA之可行性加以探討。<br>本研究發現我國預先訂價協議制度和國外相比較有很大不同，其中包括設定苛刻及高門檻的申請條件、裁量權極大的初審機制、而無供雙向溝通之預備會談機制、亦無專設之小組專門處理APA之申請案、雙邊或多邊APA申請程序付之闕如，以及不能追溯以前年度尚未核定之案件等。這些不同，都將是日後推廣簽訂單邊、雙邊或多邊APA之障礙。 In the end of the year 2004, our country issued “Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm’s Length Transfer Pricing (TP Regulations).” For the purposes of reducing the disputes and administrative burden caused by the post audits relating to transfer pricing issues, there are some provisions grouped into a proper chapter for regulating an APA program in TP Regulations. In view of the big differentials of the APA programs between in Taiwan and in some other progressed countries and in Mainland China, this study is expected to view and test our APA program to see if any difficulties to be encountered and resolved through comparing and analyzing domestic and foreign publications and also studies the possibilities to conclude bilateral APA with Mainland China.<br>This study lists some big differentials while comparing APA program in Taiwan with that in foreign countries. Such differentials include setting some conditions severe and high threshold for application, initial examination device solely controlled by tax authorities but no prefiling conferences for developing two ways’ communications, neither proper APA teams in a tax authority nor special procedures for dealing with bilateral and multilateral APA, as well as no rollback of transfer pricing method and etc. Those big differentials will limit the future development of unilateral, bilateral, and multilateral APA in Taiwan.
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描述:	碩士國立政治大學行政管理碩士學程 89921024 94
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0089921024
数据类型:	thesis
显示于类别:	[行政管理碩士學程(MEPA)] 學位論文

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