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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 29-四月-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 (作者) 劉師尹zh_TW
dc.contributor.author (作者) 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 29-四月-2016 16:42:20 (UTC+8)-
dc.date.available 29-四月-2016 16:42:20 (UTC+8)-
dc.date.issued (上傳時間) 29-四月-2016 16:42:20 (UTC+8)-
dc.identifier (其他 識別碼) 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