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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30294
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30294


    Title: 從移轉訂價查核準則探討我國集團企業間移轉訂價制定之因素
    Authors: 李文芬
    Lee,Wen-fen
    Contributors: 陳明進
    李文芬
    Lee,Wen-fen
    Keywords: 集團企業
    關係人交易
    移轉訂價
    移轉訂價查核準則
    Conglomerate
    Related party transaction
    Transfer pricing
    Transfer pricing regulations
    Date: 2004
    Issue Date: 2009-09-11 17:36:55 (UTC+8)
    Abstract: 公司因應「企業全球化」趨勢,追求全球資源最佳配置下,交易大多在集團內部進行。透過移轉訂價政策,作為集團企業間關係人交易價格的制定依據。
    此趨勢之下,我國集團企業間關係人交易採用移轉訂價政策的情況為何?本研究以我國上市櫃公司之集團企業為研究對象,探討分析移轉訂價查核準則實施對我國集團企業間移轉訂價制定因素之影響,並彙整我國集團企業對移轉訂價查核準則規範內容的意見。
    一、我國集團企業移轉訂價政策之運用現況及考量因素:
    1、目前僅有五成的集團企業有建立明確移轉訂價政策作為關係人交易訂價的依據:公司規模愈大、對外投資期間愈長、關係人交易總額愈多、而關係企業家數在5家以下的集團企業,採用比例也愈高。
    2、以移轉訂價查核準則規範之「可比較未受控價格法」及「成本加價法」之傳統交易基礎法採用為多。整體租稅負擔並非主要考量因素,各國移轉訂價法令規定及我國財務會計準則公報第六號規定為最主要的因素。規模越大、關係企業家數越多、越重視法令規定的企業,採用交易基礎移轉訂價法的機率愈高。惟,綜合集團整體內外經濟因素加以考量時,則偏向利潤基礎法。
    二、我國集團企業受移轉訂價查核準則影響及意見:
    1、透過組織管理架構的調整,將關係人交易價格的重心轉為事前規劃,進而考量移轉訂價稽查之因應。
    2、目前我國集團企業多數認為準則並無不合理且頗具可行性。
    With the trend of globalization, companies use global resources to pursue best interest of the group enterprises as a whole within related party transactions. Through the transfer pricing policy, conglomerates can determine the prices for transactions between related parties.
    This study uses the conglomerate enterprises of Listed and OTC companies in Taiwan as questionnaire samples. The study analyses the impact of implement action of Taiwan transfer pricing regulations on conglomerate enterprises and the factors of transfer pricing among the conglomerates in Taiwan.
    The results of the research are as follows:
    1.Nowadays, only 50% of the conglomerates in Taiwan establish a stated transfer pricing policy in determining the prices for transactions between related parties. We also focus that the larger size, the longer time of investment and the great investment amount, the higher proportion to adopt the transfer pricing policy.
    2.The conglomerates in Taiwan tend to “The Comparable Uncontrolled Price Method” and “The Cost Plus Method” . The groups do not regard world-wide tax burden as an important factor, rather they emphasize more on the other countries’ transfer pricing regulations and financial accounting standards No.6 as the main factors.
    3.The larger size, the more related companies, and paying more attention to regulations, the higher probability of transaction-based transfer pricing method. When the comprehensive internal and external economic factors are considered, the conglomerate companies tend to adopt profit-based transfer pricing method.
    4.Through the adjustment of the organizational structure, and planning the price for transactions between related parties in advance, the conglomerate enterprises take tax audit into account.
    5.Most of conglomerates in Taiwan regard the criteria of Taiwan transfer pricing regulations as rational and feasible at present.
    Reference: 中文部分
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    學企業管理研究所未出版碩士論文。
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    重視程度,國立交通大學管理科學研究所未出版碩士論文。
    賈春芳、王伯文,2001,台商赴大陸投資之國際租稅規劃策略-跨國公司移轉計價問題,華信金融季刊,第16期(12月):85-106。
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    英文部分
    Al-Eryani, M. F., P. Alam, and S. H. Akhter. 1990. Transfer Pricing Determinants of US Multinationals. Journal of International Business Studies 21 (September) : 409-425.
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    Grabski, S. V. 1985. Transfer pricing in Complex Organizations: A Review and Integration of Recent Empirical and Analytical Research. Journal of Accounting Literature (Spring): 33-71.
    Tang, R. Y. W., C. K. Walter, and R. H. Raymond. 1979. Transfer pricing: Japanese vs American Style. Management Accounting (January): 12-16.
    Cho, K. R. 1988. Issues of Compensation in International Technology
    Licensing. Management International Review 28 ( February): 70-79.
    Tang, R. Y. W. 1992. Transfer Pricing in the 1990s. Management Accounting (February): 22-26.
    Hair, J. F., R. E. Anderson, R. L. Tathan, and B. J. Grablowaky. 1979. Multivariate Data Analysis, edited by. Tulsa, OK: PPC Company.
    Description: 碩士
    國立政治大學
    會計研究所
    92353013
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0923530131
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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