标题: 营利事业所得税移转订价课税规定之研究
A Study on Transfer Pricing Regulations of Business Income Tax
作者: 陈巧玲
Chiao-Ling Chen
杨千
Dr. Chyan Yang
经营管理研究所
关键字: 营利事业所得税;移转订价;租税规避;关系企业;非常规交易;租税处罚;Business Income Tax;Transfer Pricing;Tax evasion;Non-Arm's length transaction;Related Party;Tax Penalties
公开日期: 2004
摘要: 本论文研究之出发点,乃是租税是一个获利企业所会产生之成本。而因企业集团或关系人间租税负担之不同,而使企业有诱因利用‘移转订价’来达到规避税负之目的。而所得税法对防止营利事业利用关系企业间移转订价规避税负,系规定于所得税法第四十三条之一;甫于93年12月28日正式公布施行“营利事业所得税不合常规移转订价查核准则”,我国虽有‘不合常规移转订价查核准则’,但其适用对象、相关罚责及与两税合一之课税标准等规范,并不完备或有矛盾,而目前也未见相关文献予以讨论,影响营利事业之权益甚巨,故本论文将就几项缺失予以探讨,并透过实务面及法律面两税合一观点,提出建议。
本研究之结果及建议如下:
1.所得税法第四十三条之一课税主体的规定,应扩及营业事业与国内外其他营利事业、个人或教育、文化、公益、慈善机关团体,方能有效防止营利事业规避税负。
2.依据财政部公布之“营利事业所得税不合常规移转订价查核准则”,对不合营业常规调整案件系为漏税性质,惟与以往稽征实务及所得税法第四十三条之一规定、两税合一未分配盈余课征并不一致。对不合营业常规调整案件,系为漏税或推计所得性质,应重新定义,俾与两税合一未分配盈余之课征一致。
3.就法律保留原则观点,不合营业常规交易应予处罚规定,宜增订于所得税法第四十三条之一较为妥适。
Tax is an unavoidable cost for a profit-seeking enterprise. The enterprises have incentives to apply transfer pricing to reduce tax burden. However, Income Tax Law Article 43-1 is to prevent affiliated enterprises using transfer pricing to reduce tax burden. In December 2004, Ministry of Finance announced “non-Arm's length transaction of transfer pricing on business income tax auditing criteria”. But the objects of application or relevance penalty is not clear or even conflict with the integrated income tax laws. Particularly, the penalty clauses affect an enterprise’s benefit largely. Therefore, this thesis uses case study method to propose suggestions for coherent regulations and its enforcement.
This thesis had the following findings and suggestions:
1. Taxable objects in Income Tax Law Article 43-1 must extend to individuals and non-profit-seeking organizations.
2. By “non-Arm's length transaction of transfer pricing on business income tax auditing criteria”, the case of transfer pricing adjustment is the property of “tax evasion”, but Income Tax Law Article 43-1 regulation is “adjustment”,and different with integrated income tax “retain earning tax”. The case of transfer pricing adjustment must be redefined so as to match the Income Tax Law Article 43-1 and integrated income tax.
3. If the case of transfer pricing adjustment is tax evasion which should be punished, the government must be revise Income Tax Law Article 43-1 to correspond with the legal rules.
URI: http://140.113.39.130/cdrfb3/record/nctu/#GT009137553
http://hdl.handle.net/11536/59867
显示于类别:Thesis