碩士 / 中原大學 / 會計研究所 / 94 / Abstract
With globalization, international trade becomes much more frequent. Most companies set up overseas associated enterprises, price transfer becomes the prime issue for multinational corporations. Tax cost is no longer the revenue of the deduction of pre-tax revenue, but has been an important coast of corporal management. Often time, corporation do not achieve the overall revenue, whereas the tax cost still takes place. When the tax cost is not taken into serious consideration, loss is more likely to occur. This is an important issue that needs to attend to. China has declared the year 2005 was the year of anti-tax evasion, focusing on the price transfer. The ministry of finance of the ROC government also announced its official implementation of the monitoring of the price transfer. In face of the monitoring policy of price transfer in both sides of Taiwan Straight, it will deal a decisive blow to the investment of Taiwanese business on China. Big corporations have conventionally manipulated market prices to evade tax. The evasion is however detected and stopped, which forces domestic corporations to confront the issue. It is necessary for those corporations to avoid double price rearrangement. If no such measure be taken, the tax cost is bound to increase and the competitiveness is to abate.
This study is on collecting relative literature from the both sides of the Taiwan Straight, on surveying the cross-straight price transfer by means of questionnaires to tax scholars in colleges and universities, auditors of Profit-seeking Enterprise Income Tax, accountants and financial directors of Taiwanese corporations. This study aims to achieve the following purposes;
（i）Universities and technical colleges may try to open relative courses on international taxation and train more professionals on price transfer, whose aim is to sharpen students’ competitiveness in the future job market.
（ii）Tax agencies may try to actively train auditors’ capacities in detecting and analyzing the price transfer, to ensure national tax revenues.
（iii）Accountants, having learned of the bridge role of auditors among corporations, may try first to assist corporations and then to coordinate them with directors in tax agencies to design better regulations of price transfer.
（iv）Since the price transfer has been considered priority in auditing tax, Taiwanese businessmen may try to tackle the issue of price transfer and the damage management, both of which are to minimize loss in face of cross-straight tax auditing. 。
Keywords: cross-straight transfer pricing, advanced pricing arrangements
| Identifer | oai:union.ndltd.org:TW/094CYCU5385001 |
| Date | January 2006 |
| Creators | Yueh-Shin Lin, 林月霞 |
| Contributors | Kao,Li-Hua, 高儷華 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 165 |
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