| Summary: | 碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 97 === Transfer Pricing becomes the more important topic in levies in enterprises now because of the globalization. More enterprises re- distribute profits by transfer pricing from their related person in order to reduce taxes on all of them. Consequently, not only the tax revenue to the government was affected, but also the equity was transgressed.
This study is made by secondary data, correlations and multiple regression analysis for explores the factors and related topic into the transfer pricing in listed companies in semiconductor.
It is found that there are scruples when companies trade unusually, after the transfer pricing. They keep profits in associated companies. By this way, they put back part of profits to increase profits themselves for dressing up financial statements.
Moreover, it is also found that the companies which have higher return of assets（ROA(p)）,higher long-term financial leverage（LEV）,bigger capital size（SIZE）,higher cash flow from operating activities（OCF）,tend to have higher deviations in profits of transfer pricing transaction form those of non-related transactions. Also,when a company has more opportunity（MB） to grow up, or the clearer information to public, it will prefer to put back profits from associates by transfer pricing. It is obvious that setting up the managing system in businesses can truly diminish the problem above caused by transfer pricing.
The suggestions of the study:
1.View listed companies in semiconductor as being targets in Business Income Tax more.
2.Make information of enterprises be more transparent in transfer pricing report and make sure the management carried out.
3.Establish international tax investigating department to train tax staff and raise the quality of auditors.
4.Set up the data bank for transfer pricing.
5.Build up the integrated system to anti- tax evasion well, and cooperate with the International.
|
|---|
