| 摘要: | 移轉訂價制度之目的，乃為防止關係企業間透過不合常規交易安排，藉由對收入、成本、費用及利潤之操縱以遂行規避稅負之目的，而對關係企業間受控交易移轉訂價安排實施查核之稅務稽核機制。 考量國際貿易日趨頻繁，企業全球化經營已成為世界之趨勢，且近年來各國亦紛紛建立移轉訂價查核制度與法規，我國為使所得稅制更臻完善並與國際潮流接軌，財政部遂依所得稅法第80條第5項規定，於2004年12月28日訂定發布「營利事業所得稅不合常規移轉訂價查核準則」，以維護課稅公平及保障我國稅源。該準則之發布使稽徵機關與營利事業有共同遵循之原則、方法及程序，但相關之規定仍過於複雜，從瞭解到實務操作並非易事，此外，新制度本身立意良好，然目前移轉訂價查核準則衍生諸多合法性疑義，如究其有無符合租稅法律主義？有無逾越所得稅法之授權？實有其探討之空間。若怠於妥善予以釐清，終究會使得稽徵機關執行移轉訂價查核權力大打折扣。 本文之目的是將現行我國移轉訂價制度作一整體介紹，同時分析現行法令未臻完善之處，嘗試提出可行之改善方式：（一）針對移轉訂價查核準則之限制人民權利自由之規定，應明列於母法所得稅法中；（二）限縮從屬與控制關係之認定標準，供稅捐稽徵機關參考，以期我國落實合理與合法之稅制。 Enterprise Transactions and mutual investments are becoming more and more frequent internationally, affiliates are always pursuing in maximizing profits or arranging non-arm's length transfer pricing transaction in order to achieve reducing the enterprises' total global tax burden, resulting a lesser income of the tax revenue in many countries. Therefore, many countries are now introducing a defense mechanism in tax affairs on price transfer. Our government is very committed and supportive in developing this defense mechanism. “The Regulations Governing of Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing” has now been operating officially in its sixth year since 2004, although the release of this regulations has a common to tax authority and enterprise as they must follow the same principle, solutions and procedures; but some regulations are still very complicated, from understanding to actual practice isn't easy, furthermore, the new system was well-intentioned, but the transfer pricing regulations has aroused many legitimacy doubts, there are room for improvement and evaluation. If this regulations have not re-define clearly, will ultimately result in reduce of tax authority’s power in verifying transfer pricing, leading to enterprise unwillingness to participate in paying taxes, excluding the possibility in the future that the judiciary might declare it wrongful and unsuitable. This research attempts from a professional's point of view, combining transfer pricing theory, our legal system and actual practice, analysis of the current regulations has its flaws, by bring up any possible suggestions, in hoping our country can fulfill in establish a fair and more reasonable income tax system and regulations. |
