|Abstract: ||近年來，兩岸關係之間相互交易與投資日益頻繁，站在公司管理當局立場基於追求利潤最大化前提，關係人交易是無法避免的。關係人交易不一定直接受外在市場因素的影響，有可能是為了內部策略考量如操縱利潤以降低稅負、全球經營策略、因應各國外匯管制、外匯避險、資金流向、通貨膨脹及內部資源有效分配等諸多因素。就關係人而言其動機未必與租稅目的有關。但是經移轉訂價的擬定即和被投資國核課稅負有關，其跨國移轉訂價(Transfer Pricing) (大陸法令稱轉讓定價)之擬定藉由節稅及避稅的規劃與被投資國法令不健全及稅務人員缺乏反避稅的經驗及能力下，造成被投資國稅收嚴重流失。|
;There is a tremendous increase of investments and related parties transactions between Taiwan and PRC during the last few years, to the corporate point of view, maximizing profit is the priority, and we can not get away from the related parties transactions subject in this regard.
To maximize the profit, the corporation will not only consider the global economic market conditions, it will definitely calculate how to minimize the tax liabilities, the worldwide strategic planning, the foreign exchange factors, the financial derivatives, the cash flow, the inflation factor and of course, the internal resources allocation constraints.
All these factors are combined and put into consideration when we do the international tax planning, however, once we touch the related parties transaction category, the transfer pricing will pop out automatically and it will lead to the tax planning and tax evasion subjects accordingly. Due to the lack of knowledge or in-experience in the international taxation subject, the invested country will treat this related parties transaction as a set-up to remove all the profit offshore and reduce the taxable income to the local country.
The PRC has announced many different tax rules and regulations recently to control and prevent this related parties transactions happened, especially pointed to the corporation setting up its holding company in the tax heaven countries such as the Cayman Island or the BVI. In addition, the PRC tax bureau has allocated more resources to set up the tax rules and regulations, to expedite the tax collection control, to have new foreign tax credit and treaty agreement, and to implement the anti-tax evasion program so as to make all these international tax planning glimmers disappeared.
The PRC tax bureau has announced the new corporate tax law on March 16th, 2007 and further announced the implementation details on December 6th, 2007. In view of the new corporate tax law, it outlines six major categories and is listed as follows:
1.Simplified tax system
2.Relaxation tax base
3.Low tax rate
4.Severe collection management
5.Change favorable tax policy
6.Checks strictly instead avoids taxes
All these are focusing on the flexibility analysis and strengthening the co-operation between the central tax bureau and the local tax bureau. Facing all these new tax rules and regulations, all foreign investors, including but not limited to Taiwan corporations, are required to plan ahead and to work with professional firms to cop with the new changes, such as setting up the Advance Pricing Agreement (APA), the transfer pricing study etc.
To conduct the case study of Company B, we collect different articles regarding the transfer pricing and its related tax issues, putting together in order to achieve:
1.the best business, operation and investment model of the Taiwan investment in PRC;
2.the best international tax planning to avoid any double taxation, minimize local/corporate tax exposure and transfer pricing risk analysis;
3.the negotiation with the PRC tax bureau regarding the APA, the taxation audit and the TP analysis.