1. NCCU Academic Hub
  2. 學術產出
  3. College of Commerce
  4. Theses
  5. Item

學術產出-Theses

Article View/Open

Publication Export

Google ScholarTM

政大圖書館

Citation Infomation

  • No doi shows Citation Infomation
題名 關係人移轉計價問題之研究
The Research of Related Party Transactions：Transfer Pricing
作者 劉師尹
Liu, Shih Yin
貢獻者 鄭文輝
Cheng, Wen Hui
劉師尹
Liu, Shih Yin
關鍵詞 移轉計價
非常規交易
關係人定義
Transfer pricing
Non-arm`s length transaction
Related party
日期 1993
上傳時間 29-Apr-2016 16:42:20 (UTC+8)
摘要 　 近年來企業或個人，透過移轉計價與關係人進行非常規交易之案例時
參考文獻 1. 許坤錫(民國七十三年)，關係企業會計及課稅問題探討，稅務旬刊，第一一八二期，p9-14。
2. 紀敏滄(民國七十七年)，關係企業課稅問題之研究－兼討論非常規交易，東海學報29卷，p425-440。
3. 賴英照等(民國七十八年)，關係企業課稅之研究，台北:財政部賦稅改革委員會。
4. 張盛和(民國八十年)，概論利益輸送，稅務旬刊，第一四三六期，p7-10。
5. 林妙雀(民國八十年)，我國關係企業課稅問題之評議，企銀季刊，第十四卷，第四期，p58-68。
6. 凌忠嫄等(民國八十一年)，移轉訂價問題之研究，台北:財政部稅制委員會。
7. 鄭文輝等(民國八十二年)，如何防杜關係企業相互間及企業與個人間規避稅負之研究，南投:台灣省稅務局。
8. 張慶輝(民國八十二年)，跨國企業移轉計價及政府政策，未出版。



1. Aliber R.Z. (1985), Transfer Pricing: A Taxonomy of Impacts on Economic
vVelfare, in: A.1`v1. Rugman and L. Eden (eds.), Multinationals and
Transfer Pricing, New York: St.Martin•s, p.82-97
:2. Arpan, J.S. (1972), International Intrarorporate Pricing: Non- American
Views and Systems, New-York: Praeger Publishers
:3. Arvidssoll, R. and Lodin, Sven-Olof (1989), Transfer Pricing in Sweden,
in: Hubert Hal1laekers, Maurice H. Collins, and Wilhelmilla A. Comello
(eds.), The Tax Treatment of Transfer Pricing, Amsterdam: IBFD
4. Brewer, T. and Klenlll1, R.,J. (1993), An Asset-Based Approach to the
Profit Split Method of International Transfer Pricing, The International
Tax JOllrnal, Vo1.19, No.1, p.:34-48
:`5. Boidman, N. (1987), Transfer Pricing in Canada, Ill: Hubert Hamaekers ,
Maurice H. Collins , and \\lVilhelmlna A. Comello (eds.), The Tax Treatment
of Transfer Pricing, Amsterdam: IBFD
6. Bond, E.vV. (1980), Optimal Transfer Pricing \\A/hen Tax Rates Differ,
Southem Economic Journal , 47 p.191-:200
7. Borkowski , S.C. (1992), Section 4K2. Revenue Procedure Ql-22. and the
Realities of lvIultinational Transfer Pricing, The International Tax .Journal,
Vol18.NO.2, P59-68
8. Boul.`taert , Ignace Claeys (1989), Transfer Pricing in Belgium, in: Hubert
Hamaekers, Maurice H. Collills . and VVilhelmln C1 A. COlllello (eels.), The
Tax Treatment of Transfer Pricing, Amsterdam: IBFD
9. Cbudson, W.A. (1985), The Regulation of Transfer Prices by Developing
Countries: Second-best, Policy? in: A.::vl. Ruglllan and L. Eden (eds .),
:NIl.lltinationals and Transfer Pricillg, New York: St.Martin`s , p.:267-:290
10. Copithorne, L.W. (1971), International Corporate Transfer Prices Government Policy, Canadian .Journal of Economics, IV, p .:324-41
11. Diewert , vV.E. (1985), TransfL`r Pricing ; ~nel Economic Efficiency, in: A.i`vI.
Rugman anel L. Eelen (eels.), Multinationals and Transfer Pricing, New
York: St.Martin`s, p 47 -81
12. Eelen, L. (1985), The Microeconomics of Transfer Pricing, in: A.M. Rugman
and L.Eden (eels.), Multinationals anel Transfer Pricing, New York:
St.Martin`s, p.13-4:6
13. Goldsmith, J.C. (1988), Transfer Pricing in France, in: Hubert Hamaekers,
Maurice H. Collins, and vVilhelmina A. Comello (eels.), The Tax Treatment
of Transfer Pricing, Amsterdam: IBFD
14. Halperin, R., and Srinidhi, B. (1987), The effects of the U.S. Income Tax
Regulations` Transfer Pricing Rulp.s 011 Allocative Efficiency, The Accounting
Review Vol.LXII No. -l, p.686- TOG
15. Halperin , R. , and Srinidhi. B. ( l091), U.S . [ncome Tax Transfer-Pricing
Rules and ResourCf-` Allocatioll: The Case of Decentralize :V[ultinational
Firms, The Accounting H..eview, Vol.66 NO.1.P141-157
16. Horngren, C.T., and Fostpl`. C. (l99l), Cost ACClllllting: A :vIanagerial
Emphasis, ,th Edition, New Jersey: Prel1ticp-Hall
l7. Horst, T. (1971), The Theory of the :`vIultinational Optimal Behavior under
Different Tariff and Tax Rates .. Journal uf Political Economy, 79, p.lorS9-
1011
18. Horst, T. (1973), The Simple A llalytics of iVIuI tinational Firm Behaviour,
in: Michael B. Connoiy and Alexaneler K. Swoboda (eels.), International
Trade anel Money, Londoll: Ceorge Allpil and Unwill, p.72-S4
19. Horst, T .O. (1992), Trallsfer Pricing ill thp Ullited States, in: Hubert
Hamaekers, Maurice H. Collins, anel Wilhellllin( A. Comello (eels.), The
Tax Treatment of Transfer Pricing, Amsterelam: IBfD
20. Lederman, A.S. et. al. (1993), Temporary Transfer Pricing Regs. Adopt
Best Method Rule, TAXES, (March), p.1:31-150
21. Kant, C. (1990), Multinational Firms anel Government Revenues, Journal
of Public Economics, 42, p.l :35-147
22. Maisto, Guglielmo (1987), Transfer Pricing in Italy, in: Hubert Hamaekers,
Maurice H. Collins, anel vVilhelmina A. Comello (eels.), The Tax Treatment
of Transfer Pricing, Amsterdam: IBFD
23. Plasschaert, Sylvain , R.F. (1979), Transfer Pricing and Multinational Corporations:
An Overview of Concepts. :\\`Iechanism and Regulations, Faruborough
, Hants: Saxon House (tnd Ne\\v York: Praeger Publishers
24. P!asschaert, Sylvain, R. F. (198.`)), Transfer Pricing Problems in Developing
Countries in: A.LvI. Rugrnan a.nd L. Eden (eels.), Multinationals and
Transfer Pricing, New York: St.Martiu•s. p.2-17-2GG
25, Rugman A.M. (1981), Inside the Multinationals: The Economics of Internal
~`v[arkets London: Croom Hdm and New York: Columbia U lliversity
Press
26, Rugman, A.M. and Eden, L. (198;3) , .\\lultillNew York: St.Martin`s
27. Raabe, vV.A. et. al. (1991), vVest`s Federa.l Tax Research, 2lld edition, St.
Paul: vVest Publishillg Company
28. Rose, M. D. (1990), Selected federal Taxation Statutes and Regulations,
St. Paul: vVest Publishing Company
29. Samuelson, L. (1982), The Multinationa! Firm with Arm`s Length Transfer
Price Limits, Journal of International Economics. 13, p.:365-:374
30. Samuelson, L. (1985), Tra.nsfer Pricing ill Exhaustible Resource Markets,
in: A.M. Rugman anel L. Eden (eels.), rdultinationals and Transfer Pricing,
New York: St.Martin `s, p.98-116
31. Sherwood, S.C. et. at. (199:3), The Price of Flexibility: Tbe New Section
482 Regulations) Tax PlanniIlg International Review, VoL20 No.:3
(March), p.:3-15
32. Sollund, Stig (1988), Transfer Pricing iu Norway in: Hubert Hamaekers,
Maurice H. Collins, and vVilhelmina A. Comello (eels.), The Tax Treatment
of Transfer Pricing, Amsterdam: IBFD
描述 碩士
國立政治大學
財政學系
G80255011
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004141
資料類型 thesis
dc.contributor.advisor 鄭文輝zh_TW
dc.contributor.advisor Cheng, Wen Huien_US
dc.contributor.author (Authors) 劉師尹zh_TW
dc.contributor.author (Authors) Liu, Shih Yinen_US
dc.creator (作者) 劉師尹zh_TW
dc.creator (作者) Liu, Shih Yinen_US
dc.date (日期) 1993en_US
dc.date.accessioned 29-Apr-2016 16:42:20 (UTC+8)-
dc.date.available 29-Apr-2016 16:42:20 (UTC+8)-
dc.date.issued (上傳時間) 29-Apr-2016 16:42:20 (UTC+8)-
dc.identifier (Other Identifiers) B2002004141en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/88981-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description (描述) G80255011zh_TW
dc.description.abstract (摘要) 　 近年來企業或個人，透過移轉計價與關係人進行非常規交易之案例時zh_TW
dc.description.tableofcontents 第一章 緒論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
第一節 研究動機與目的. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
第二節 研究範圍與限制. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
第三節 研究架構. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
第二章 移轉計價之理論基礎. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7
第一節 文獻回顧. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
第二節 從廠商觀點探討移轉價格如何決定. . . . . . . . . . . . . . . . . . . . . . . . . . 10
第三節 從政府觀點探討常規價格如何決定. . . . . . . . . . . . . . . . . . . . . . . . . . 16
第三章 我國關係企業發展概況及藉非常規交易規避稅負之實務分析. . . . . . . 23
第一節 關係企業之發展概況. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23
第二節 國內涉及關係人藉非常規交易規避稅負之案例分析. . . . . . . . . . . .30
第四章 現行國內外涉及關係人藉非常規交易規避稅負之法令分析. . . . .. . . . . 36
第一節 關係人定義. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
第二節 常規價格之認定與調整. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
第三節 美國內地稅法第482條之最近發展. . . . . . . . . . . . . . . . . . . . . . . . . . 63
第五章 結論與建議. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
參考文獻. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .75		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004141en_US
dc.subject (關鍵詞) 移轉計價zh_TW
dc.subject (關鍵詞) 非常規交易zh_TW
dc.subject (關鍵詞) 關係人定義zh_TW
dc.subject (關鍵詞) Transfer pricingen_US
dc.subject (關鍵詞) Non-arm`s length transactionen_US
dc.subject (關鍵詞) Related partyen_US
dc.title (題名) 關係人移轉計價問題之研究zh_TW
dc.title (題名) The Research of Related Party Transactions：Transfer Pricingen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 1. 許坤錫(民國七十三年)，關係企業會計及課稅問題探討，稅務旬刊，第一一八二期，p9-14。
2. 紀敏滄(民國七十七年)，關係企業課稅問題之研究－兼討論非常規交易，東海學報29卷，p425-440。
3. 賴英照等(民國七十八年)，關係企業課稅之研究，台北:財政部賦稅改革委員會。
4. 張盛和(民國八十年)，概論利益輸送，稅務旬刊，第一四三六期，p7-10。
5. 林妙雀(民國八十年)，我國關係企業課稅問題之評議，企銀季刊，第十四卷，第四期，p58-68。
6. 凌忠嫄等(民國八十一年)，移轉訂價問題之研究，台北:財政部稅制委員會。
7. 鄭文輝等(民國八十二年)，如何防杜關係企業相互間及企業與個人間規避稅負之研究，南投:台灣省稅務局。
8. 張慶輝(民國八十二年)，跨國企業移轉計價及政府政策，未出版。



1. Aliber R.Z. (1985), Transfer Pricing: A Taxonomy of Impacts on Economic
vVelfare, in: A.1`v1. Rugman and L. Eden (eds.), Multinationals and
Transfer Pricing, New York: St.Martin•s, p.82-97
:2. Arpan, J.S. (1972), International Intrarorporate Pricing: Non- American
Views and Systems, New-York: Praeger Publishers
:3. Arvidssoll, R. and Lodin, Sven-Olof (1989), Transfer Pricing in Sweden,
in: Hubert Hal1laekers, Maurice H. Collins, and Wilhelmilla A. Comello
(eds.), The Tax Treatment of Transfer Pricing, Amsterdam: IBFD
4. Brewer, T. and Klenlll1, R.,J. (1993), An Asset-Based Approach to the
Profit Split Method of International Transfer Pricing, The International
Tax JOllrnal, Vo1.19, No.1, p.:34-48
:`5. Boidman, N. (1987), Transfer Pricing in Canada, Ill: Hubert Hamaekers ,
Maurice H. Collins , and \\lVilhelmlna A. Comello (eds.), The Tax Treatment
of Transfer Pricing, Amsterdam: IBFD
6. Bond, E.vV. (1980), Optimal Transfer Pricing \\A/hen Tax Rates Differ,
Southem Economic Journal , 47 p.191-:200
7. Borkowski , S.C. (1992), Section 4K2. Revenue Procedure Ql-22. and the
Realities of lvIultinational Transfer Pricing, The International Tax .Journal,
Vol18.NO.2, P59-68
8. Boul.`taert , Ignace Claeys (1989), Transfer Pricing in Belgium, in: Hubert
Hamaekers, Maurice H. Collills . and VVilhelmln C1 A. COlllello (eels.), The
Tax Treatment of Transfer Pricing, Amsterdam: IBFD
9. Cbudson, W.A. (1985), The Regulation of Transfer Prices by Developing
Countries: Second-best, Policy? in: A.::vl. Ruglllan and L. Eden (eds .),
:NIl.lltinationals and Transfer Pricillg, New York: St.Martin`s , p.:267-:290
10. Copithorne, L.W. (1971), International Corporate Transfer Prices Government Policy, Canadian .Journal of Economics, IV, p .:324-41
11. Diewert , vV.E. (1985), TransfL`r Pricing ; ~nel Economic Efficiency, in: A.i`vI.
Rugman anel L. Eelen (eels.), Multinationals and Transfer Pricing, New
York: St.Martin`s, p 47 -81
12. Eelen, L. (1985), The Microeconomics of Transfer Pricing, in: A.M. Rugman
and L.Eden (eels.), Multinationals anel Transfer Pricing, New York:
St.Martin`s, p.13-4:6
13. Goldsmith, J.C. (1988), Transfer Pricing in France, in: Hubert Hamaekers,
Maurice H. Collins, and vVilhelmina A. Comello (eels.), The Tax Treatment
of Transfer Pricing, Amsterdam: IBFD
14. Halperin, R., and Srinidhi, B. (1987), The effects of the U.S. Income Tax
Regulations` Transfer Pricing Rulp.s 011 Allocative Efficiency, The Accounting
Review Vol.LXII No. -l, p.686- TOG
15. Halperin , R. , and Srinidhi. B. ( l091), U.S . [ncome Tax Transfer-Pricing
Rules and ResourCf-` Allocatioll: The Case of Decentralize :V[ultinational
Firms, The Accounting H..eview, Vol.66 NO.1.P141-157
16. Horngren, C.T., and Fostpl`. C. (l99l), Cost ACClllllting: A :vIanagerial
Emphasis, ,th Edition, New Jersey: Prel1ticp-Hall
l7. Horst, T. (1971), The Theory of the :`vIultinational Optimal Behavior under
Different Tariff and Tax Rates .. Journal uf Political Economy, 79, p.lorS9-
1011
18. Horst, T. (1973), The Simple A llalytics of iVIuI tinational Firm Behaviour,
in: Michael B. Connoiy and Alexaneler K. Swoboda (eels.), International
Trade anel Money, Londoll: Ceorge Allpil and Unwill, p.72-S4
19. Horst, T .O. (1992), Trallsfer Pricing ill thp Ullited States, in: Hubert
Hamaekers, Maurice H. Collins, anel Wilhellllin( A. Comello (eels.), The
Tax Treatment of Transfer Pricing, Amsterelam: IBfD
20. Lederman, A.S. et. al. (1993), Temporary Transfer Pricing Regs. Adopt
Best Method Rule, TAXES, (March), p.1:31-150
21. Kant, C. (1990), Multinational Firms anel Government Revenues, Journal
of Public Economics, 42, p.l :35-147
22. Maisto, Guglielmo (1987), Transfer Pricing in Italy, in: Hubert Hamaekers,
Maurice H. Collins, anel vVilhelmina A. Comello (eels.), The Tax Treatment
of Transfer Pricing, Amsterdam: IBFD
23. Plasschaert, Sylvain , R.F. (1979), Transfer Pricing and Multinational Corporations:
An Overview of Concepts. :\\`Iechanism and Regulations, Faruborough
, Hants: Saxon House (tnd Ne\\v York: Praeger Publishers
24. P!asschaert, Sylvain, R. F. (198.`)), Transfer Pricing Problems in Developing
Countries in: A.LvI. Rugrnan a.nd L. Eden (eels.), Multinationals and
Transfer Pricing, New York: St.Martiu•s. p.2-17-2GG
25, Rugman A.M. (1981), Inside the Multinationals: The Economics of Internal
~`v[arkets London: Croom Hdm and New York: Columbia U lliversity
Press
26, Rugman, A.M. and Eden, L. (198;3) , .\\lultillNew York: St.Martin`s
27. Raabe, vV.A. et. al. (1991), vVest`s Federa.l Tax Research, 2lld edition, St.
Paul: vVest Publishillg Company
28. Rose, M. D. (1990), Selected federal Taxation Statutes and Regulations,
St. Paul: vVest Publishing Company
29. Samuelson, L. (1982), The Multinationa! Firm with Arm`s Length Transfer
Price Limits, Journal of International Economics. 13, p.:365-:374
30. Samuelson, L. (1985), Tra.nsfer Pricing ill Exhaustible Resource Markets,
in: A.M. Rugman anel L. Eden (eels.), rdultinationals and Transfer Pricing,
New York: St.Martin `s, p.98-116
31. Sherwood, S.C. et. at. (199:3), The Price of Flexibility: Tbe New Section
482 Regulations) Tax PlanniIlg International Review, VoL20 No.:3
(March), p.:3-15
32. Sollund, Stig (1988), Transfer Pricing iu Norway in: Hubert Hamaekers,
Maurice H. Collins, and vVilhelmina A. Comello (eels.), The Tax Treatment
of Transfer Pricing, Amsterdam: IBFD		zh_TW