我國移轉訂價查核制度，係為防止營利事業與關係企業或關係人間藉不合交易常規之安排規避或減少納稅義務之制度，及為使我國所得稅制與國際潮流趨勢接軌，財政部於93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」，建立不合交易常規之認定標準暨相關調整方法，使徵納雙方有共同遵循之依據，乃我國所得稅查核之一項重大建制。 移轉訂價，指營利事業從事受控交易時所訂定之價格或利潤。其查核制度，為徵納雙方辦理所得稅申報及核定時，評估受控交易之結果是否符合常規共同遵循之依據。制度規範不僅是企業應負之協力義務，為創造企業本身更大價值及降低稅務風險，似應善用移轉訂價分析文件，使其成為衡量管理績效之利器。 本論文以採用可比較利潤法之公司為例，主要探討可比較對象一致程度，作為移轉訂價分析可信賴程度之判斷指標。研究建議如下： 一、申報書增列受測個體、受測活動、常規交易方法、可比較對象、利潤率指標、常規交易範圍及集團企業總利潤分配情形等欄位。 二、受控交易之結果達所得額標準以上，即以其原申報額為準核定，若同時符合避風港法則之主體要件者，得以其他文據取代移轉訂價報告。 三、對採用可比較利潤法之公司，於專案查核時，應注意利潤率指標之計算錯誤或誤植及年數誤用，其他資料漏列及資本調整錯誤等情形。 四、以可比較對象一致程度與受控交易結果在四分位距兩者之落點，作為移轉訂價分析可信賴程度之判斷指標。 五、若判斷指標顯示移轉訂價分析可信賴程度偏低者，建議以重組後可比較對象，建立四分位距範圍，測試有否藉更換可比較對象操作受控交易之結果。 關鍵詞：移轉訂價、關係企業、常規交易方法 / The purpose of our transfer pricing investigation system is to prevent a profit-seeking enterprise and its related parties avoid or reduce its income tax liabilities by means of arranging non-arm’s length transactions. For past few years, more and more countries had already planned and set up a transfer pricing investigation system. In order to make our tax regulations more correspondent with international trends, the MOF promulgated “The Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing” on 28th December, 2004. The established identifying standards and corresponding adjusting methods of non-arm’s length transactions provide taxpayers and tax authorities a common basis, so this is an quite important system. Transfer pricing shall mean the price or profit in controlled transactions conducted by profit-seeking enterprises. The regulation provides a common basis to assess whether the result of controlled transactions corresponds with the arm’s length principle while filing and assessing an income tax return. Except imposing obligations on enterprises, the regulation also adds values and decreases tax risks of enterprises. Furthermore, since it seems to be able to enhance the altitude and breadth by making good use of these analytical data, it can be a good tool to measure management performance. As an indicator of transfer pricing analytical reliability and auditing depth of tax authorities, this essay chooses enterprises that adopt Comparable Profit Method as exploring samples to analyze the consecutive-three-year consistency of their comparable objects . The suggestions are as follows： 1.We can add columns in tax returns for taxpayers to fill in arm’s length methods, comparable transactions, tested parties and tested activities, the arm’s length range, and total profits distribution among group companies. 2.Where the results of controlled transactions are higher than the standards of income, tax authorities can directly assess the transfer prices according to taxpayers’ filing data. 3.Where the results of controlled transactions are higher than the profit standard of the same trade and qualified for standards of safe harbor, the transfer pricing report can be replaced with other evidentiary documents. 4.We can take the consistency of the comparable objects and the range between the 25th to the 75th percentile of the results of controlled transactions as an indicator to judge the reliability of transfer pricing analysis. 5.When auditing enterprises that adopted Comparable Profit Method, we should notice the miscalculation of profit level indicators, misusage of time period, and the wrong ways of capital adjustment. Key words：transfer pricing, associated enterprises, arm’s length method