多國籍企業轉撥計價方法選擇對轉撥計價目標與環境因素重視程度之差異分析

Abstract

隨著企業的國際化，多國籍企業的轉撥計價問題，已在多國籍企業體 系內及國際稅務機 關間受到廣泛的重視。在訂定轉撥價格時，企業的轉撥計價目標與所面臨 之經營環境均應予 以考慮，更使轉撥計價政策難以制定。本研究欲探討：(一)國際轉撥計價 方法與其欲達成目標 間之關係；(二)國際轉撥計價方法與環境因素間之關係。根據文獻探討， 本研究彙整出三種 轉撥計價方法、十七個轉撥計價目標、與十三個環境因素。 本研究 對象係以截至1996年1月底止的股票上市公司，且在財務報表中揭示有對 外投資 之企業。本研究資料收集，係以問卷方式取得。問卷之分析採用多變量變 異數分析、單變量變異數分析、及分類鑑別分析等統計方法。 研究 結果顯示，多國籍企業採用不同轉撥計價方法對欲達成之轉撥計價目標有 顯著不 同。多國籍企業採用不同轉撥計價方法對環境因素之重視程度有顯著不同 。 As multinational corporates are motivated to go across the border of theirhome country, multinational transfer pricing has become a significant issue to multinational corporates and tax authorities. Because the diversity transferpricing goals and the varied environmental factors, a transfer pricing policydecision becomes much more difficult. This research try to investigate:(1)Therelationship between different kinds of transfer pricing techniques and the transfer pricing goals. (2)The relationship between different kinds of transferpricing techniques and the environmental factors. According to the literaturereview, we can find 3 kinds of transfer pricing techniques, 17 transfer pricinggoals, and 13 major environmental factors. The subjects of this research are Taiwan listed multinational companies onJanuary 1996. Data is collected in the use of questionaire. In this study, we adopted MANOVA,ANOVA,and discrimintant analysis to analyze the data. The results reveal that there are different considerations in transfer pricing goals and environmental factors when the firms adopted different kindsof transfer pricing techniques.