美國內地稅法第482條款影響我國跨國關係企業轉撥計價訂定之研究

Abstract

跨國企業為達到利潤最大化，常會運用關係企業間轉撥計價策略以達成，且常涉及非營業常規交易的發生，故各國紛紛訂定法規予以遏止。以我國企業赴美國設有關係企業為例，這些關係企業之間若涉及財貨的移轉，在我國必須受到我國攸關法令的規範，在美國受到內地稅法第482條條款的約束。 這些法規的最原始的宗旨，大都在杜絕非常規交易的發生，遏阻關係企業間利用轉撥計價的方式規避稅負，然最後亦對其它關係企業轉撥計價目標產生了重大的限制作用，進而影響企業追求利潤最大化的目標。 本論文以敘述及探索性方式，研究轉撥計價法規對跨國關係企業在制訂轉撥計價目標時的影響。以我國在美國設有關係企業為例，分析現行國內稅法上有關轉撥計價之相關規定和美國內地稅法第482條款，針對法規的規範推導其對跨國關係企業在執行轉撥計價時其目標將受到影響。 會產生這種現象主要係法規的主要規定大都是以租稅觀念為出發點，其目標本在合理計算納稅人之課稅所得，防止稅基的遭侵蝕，而事實上轉撥計價的目標不僅於此，例如，關係企業間常利用轉撥計價的方式做為評估海外分子公司對企業的貢獻與當地經營者的績效，其基本精神與法規的設計大異其趣，造成對計價方法選擇和常規交易標準有重大的落差。此外，關係企業常視企業為一整體，其運作方式是以整體企業的之獲利目標為主，且以整體企業所承擔的風險為主要風險，這與現行轉撥計價租稅法規之計算利潤和風險，是以單一個體為計算單位是有很大的差異，例如，關係企業間的資金調度，常是關係企業個體間相互支援。凡此種種皆使得跨國關係企業的轉撥計價目標的實現，受到一定程度的壓抑，造成計價模式的修正。

As multinational corporations strategy of transfer pricing maximize their profits accompanying non-arm-length transaction , many nations establish regulations to prevent situations. For instance , Taiwanese enterprises which have subsidiary in America have to obey both Taiwanese regulation and IRS code section 482 if there are intercompany transactions. The main purpose of such regulations ( or laws) is to prevent evasion of taxes to reflect the income of any entities involved, nevertheless these also impact the other objectives of transfer pricing . The thesis is to research the influence upon original objectives of transfer pricing under transfer pricing regulations. To take example by Taiwanese multinational corporation owing related parties in America , influences upon initial objectives of these multinational corporations are deduced from studying current transfer pricing tax regulations and IRS Code Sections 482. Owing to the fact that these regulations mentioned above are usually established for tax purpose ,which is different from general purpose of transfer pricing , these original objective will be influenced . For instance , multinational corporation often evaluate the performance of oversea subsidiary and his manager by the way of transfer pricing strategy , whose basic structure and principle of transfer pricing is different from regulations, which will lead to large difference in using method of transfer pricing and basic meaning of arm-length transaction between these two concept. Meanwhile, all entities in the related parties are often regarded as a whole group for operating purpose, and take the operating risk of the group together simultaneously to reach the same goals . The situation is different from regulation mentioned above which regard individual entity as an independent operating company. For example, entities in a group always support each other for mutual financial resources , which is not accepted by statutory regulations. For these reasons , it will impact the original objectives of multinational corporations' transfer pricing , and then affect pricing module.