跨國企業在中國大陸遭遇移轉訂價問題之探討—以C公司為例

Abstract

移轉訂價近年來逐漸成為各國稅務機關機查的重點，企業若是未能對母公司及各海外子公司的利潤做有效且合理的分配，而使其任何一家公司處於長期虧損的狀況下，很容易引起當地稅務機關的注意及查核。本研究採個案分析法，以跨國企業之大陸子公司為例，採用大陸稅法認定之方式具體從各方面對個案公司長期虧損原因進行分析與說明，並探討其虧損合理性及可能之內部原因，藉以提供企業總部進行合理利潤分配策略之參考。 研究結果顯示，以可比利潤法對個案公司進行分析後，發現依照大陸稅務機關認定的標準，長期虧損的子公司勢必遭遇極大補稅及在當地運營的風險。故本研究以實際案例說明，希望幫助後續學者或企業更進一步了解稅務機關查核之重點以及回應方式，並重新檢視自身企業是否有類似之情況發生，以及早做相應的準備。

In recent years, transfer pricing has become a main focus for tax inspection. It is rather easy to draw local tax authority’s attention for severe audit if a company sustains long term loss under the circumstance which profits of its parent company and oversea subsidiaries are not distributed effectively and rationally. By using a subsidiary company, sited in Mainland China, of multinational companies as the case study example, We will not only incorporate methods recognized by Chinese Tax Regulations to analyze and determine the reasons for long term loss but also explore the loss rationality and possible internal problems. The research indicates that, after analyzing the case company by comparable profits method, the long term deficit subsidiary will, without a doubt, suffer massive overdue tax and encounter local operation risk if they comply with regulations which recognized and approved by Chinese Tax Authority. In this study, we will help fellow scholars to further understand what and how to respond to tax inspection; in the meantime, to re-examine to see if our company is experiencing the same problems and to prepare at early stage.