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• Main Authors: Chung-mao Tai, 戴仲懋
• Other Authors: Pei-how Huang
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/ytwkt3

碩士 === 國立中山大學 === 企業管理學系研究所 === 96 === “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm''s Length Transfer Pricing” was promulgated in Taiwan on Dec. 28, 2004 which stroke enterprises that set related companies, especially multinational enterprises. In the past, enterprises had been taking advantages of the discrepancy on different countries’ tax system to establish affiliated companies in countries with preferential tax treatment policy or so-called tax paradise district, in order to evade or decrease tax burden. In recent years, with economy globalization and expansion of region integration scope, to respond to the development of industry competition, employing global resources extensively for global arrangement is requisite in promoting competitive power. Therefore, multinational enterprise has been normality day by day. Taxation, a kind of operation cost without additional value, no enterprise doesn’t devote to minimize it for the entire Group. Only to avoid multinational enterprise evading duties of local country in virtue of Transfer Pricing System, each country established transfer pricing assessment system and regulations one after one. To orientate to world trend, maintain fair taxation, and Taiwan’s revenue, Taiwan also speeds up to introduce and complete the system gradually. As a result, this study focuses to explore the new Transfer Pricing System. Exploratory Research is adopted in this study and coordinated with qualitative study method, experienced specialists, enterprise taxation superintendents and tax authority officers who utilize Transfer Pricing System are selected as objectives to perform deep interview, in order to understand the condition of Taiwan’s Transfer Pricing System in real practice. And further generalize and analyze the result obtained from interview, suggestions are made accordingly as follows: (1) Tax authority shall reinforce staff education training and amend legislation defects. (2) Tax authority shall complete and strengthen all kinds of databases and establish way to legally access to database. (3) Tax authority shall consider simplifying transfer pricing report applicable in the scope of enterprise and report content and procedure as well properly. (4) Tax authority shall consider reinforcing the interaction and cooperation with Taiwan’s major countries of foreign trades through taxation forum and so on to avoid double taxation in reality. (5) Enterprise shall strengthen inner staff’s profound understanding towards Transfer Pricing System instead of relying excessively on accountants. (6) Enterprise shall change to adopt the concept of “Most Appropriate Profit, Most Appropriate Taxation.” When global arrangement is required due to development, to adjust to the application of Transfer Pricing System, function and risk analysis shall serve as basis, to position operation mode and design the most appropriate trade structure in advance, and further refer to proper objectives that can be compared to set transfer price, in order to achieve reasonable profit allocation and make duly adjustment in compliance with changes in reality. (7) Enterprises shall prepare written contract regarding operation mode and trade structure among its related companies, and establish core documents upon the issue of transfer pricing, and further adjust to local transfer pricing report in accordance with the different requirements of countries that branches located. (8) The accountant offices shall reinforce the overall cooperation with enterprises, getting rid of the viewpoint that transfer pricing report is an item of routine annual taxation report to enable specific suggestions be duly offered, and to assist enterprises to make more correct decisions in the respect of global arrangement. (9) Accountant office shall duly raise and make suggestions to tax authority based on the defects of Transfer Pricing Regulation or System that are well known as far as its duties concerned.