| 摘要: | 本研究旨在探討跨國企業於三方交易模式下之稅務影響，並以 S 集團為例，分析其交易架構於不同稅務議題中可能面臨之挑戰與應對策略，進而尋求降低稅負及提升稅務效率之最佳方案。
隨著全球化發展，跨國企業之營運模式日益複雜，集團內部交易架構、供應鏈需求及資金流動之安排，均涉及不同層面之稅務議題，包括移轉訂價、營業稅及所得稅等，故企業於降低整體稅負之同時，亦須確保其遵法合規性，以降低潛在之稅務爭議與風險。因此，本研究首先透過相關產業回顧及文獻探討，分析跨國企業三方交易之基本概念及其稅務影響；續以案例分析法，透過 S 集團之實際交易模式，探討該營運架構下所涉及之交易流程、移轉訂價政策、營業稅及所得稅對其稅負之影響。
研究結果顯示，S 集團透過適當之移轉訂價策略與經濟實質之建立，並妥善規劃訂單流、物流與金流之運作，可確實降低整體稅負。此外，S 集團採取積極與稅務機關溝通之策略，以確保稅務安排之合法性與透明度，有效降低稅務爭議之風險；而透過企業資源規劃系統ERP之導入，S集團得以自動化流程減少錯誤申報與內部監管成本，進一步提升稅務管理效率並強化企業之稅務合規能力。
本研究期能透過 S 集團之實證案例，為其他企業於從事類似交易時提供參考，協助企業於稅務合規與稅負成本間取得平衡。此外，亦建議稅務政策制定者，於訂定相關政策法規時，更應深入了解企業經營實務，充分考量跨國企業之實際需求，以兼顧稅收公平性與企業營運彈性，營造更具合理性與友善的稅務環境。;This study aims to explore the tax implications of multinational enterprises (“MNEs”) under a triangular transaction model. By taking Group S as a case study, the study analyses its transaction structure, the potential tax risks associated with different tax categories, the corresponding strategies to mitigate the risks, and then further seeks an optimal solution for the enhancement of tax efficiency.
With the advance of globalization and the complication of MNEs’ business operation, various tax topics - including transfer pricing (“TP”), value-added tax (“VAT”) and income tax - are embedded in MNEs’ internal transaction structures, supply chain demands, and cash flow arrangements. While minimizing the overall tax burden, MNEs must also ensure their compliance to reduce potential tax disputes and risks. By examining relevant tax regulations and literature, this study first analyses the fundamental concepts of triangular transactions and their tax implications. By taking the triangular transaction model of Group S through case study approach, it further explores how such an operational structure impacts transaction frameworks, TP policies, VAT, income tax, and applicability of international tax treaties.
The findings reveal that Group S can effectively reduce its overall tax burden through appropriate TP policies, the establishment of economic substance, and well-structured order flow, logistics, and cash flow. Aside from these, Group S also actively engages in communication with tax authorities to ensure the legality and transparency of its tax arrangements, to mitigate potential risk of tax disputes. The implementation of an enterprise resource planning system (SAP-ERP) furthermore enables the automation of tax management processes of Group S, reducing reporting errors and internal compliance costs while strengthening tax compliance capabilities.
This study expects to provide other enterprises with insights from the case of Group S when engaging in similar transactions, helping them balance the gap between tax compliance and cost efficiency. This study also suggests that tax policymakers should gain a deeper understanding of business practices and consider the practical needs of MNEs when formulating relevant regulations, so to ensure tax fairness while maintaining operational flexibility, thereby fostering a more reasonable and business-friendly tax environment. |
