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題名 關係企業移轉計價政府規範之研究 作者 游淑娟
YOU, XHU-JUAN貢獻者 鄭文輝
ZHENG, WEN-HUI
游淑娟
YOU, XHU-JUAN關鍵詞 關係
企業移轉計價
政府規範日期 1993
1992上傳時間 2-May-2016 15:15:47 (UTC+8) 摘要 一、研究動機及目的 參考文獻 一、中文部份1 李明琪「我國多國籍企業轉撥計價系統之實證研究」台灣大學商研所碩士論文，民國七十五年。2 杜慶福「多國性企業內部轉撥計價之研究」政治大學會計研究所碩士論文，民國七十一年。3.黃英紳「企業內部轉撥計價之研究」東吳大學會計研究所，民國七十六年。4.鍾瑞五「多國籍企業內部商品移轉價格策略之研究」東吳大學會計研究所碩士論文。5.張台圈「特殊存貨之會計處理--中油天然氣再生產之個案研究」東吳大學會計研究所碩士論文，民國七十五年。6.廖述忠「轉撥計價之理論與實務--中油公司之個案研究」政治大學會計研究所碩士論文，民國八十年。7.邱素伶「我國多國籍企業內部移轉計價與績效評估之研究」東吳大學會計研究所碩士論文。8.洪國田「美日在台企業移轉計價影響因素之實證研究」東吳大學會計學研究所碩士論文，民七十九年。9.林妙雀著，海外直接投資所得課稅之研究--租稅樂團運用與移轉計價剖析，華泰書局，民國八十年。10.中華徵信所著「台灣地區集團企業研究」民國八十一年/民國八十二年版。11 凌忠源等著「移轉計價問題之研究」財稅研究，第二十四卷，第六期，民國八十一年。12 鄭文輝等著「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」政治大學財研所，民國八十二年。13.丁克華「非常規交易之簡介」財稅人員進修月刊，八十年四月十五日，第一○五期， pp. 28- 30 。14.王淑美「韓國交易評價規則」財稅研究，第二十三卷第一期`八十年，pp.45- 52。15.張盛和「概論利益輸送」稅務旬刊，第一四三六期，八十年八月二十日， pp.7-10 。16.賴英照等「關係企業之研究」財政部賦稅改革委員會專題報告35，七十八年。17.財政部賦稅署第五組，稅務稽核技術與實例，八十年三月。18.財政部高雄市國稅局，各行業逃漏稅查核案例，八十一年四月。19.財政部財稅人員訓練所，價格移轉研討會(八十年十一月十三日至二十二日)學員研究報告。20.第一次全國賦稅會議「國際與兩岸租稅問題組分組結論報告」財政部編印， pp. 76- 78 。21 游能淵「多國籍企業課稅問題之研究」財政部賦稅署，民國八十年三月。22 蕭子誼「建立研判聯屬集團間非常規交易標準之研究」上下集，會計研究月刊第88期第89期。23.簡錦紅，財政部背景資訊，財政部稅制會提供，八十一年十一月24.張慶輝等「防杜國際租稅規避對策之研究」政治大學財稅研究所，民國八十二年六月。25. 梁景星「我國企業多國籍化之研究--對外投資之探討」台北文化大學企業管理研究所碩士論文，民國七十六年六月。26. 經濟部投資審議委員會編，歷年核准對外投資統計年報，八十一年十二月。27. 王建煊著「租稅法」七十七年二月，pp. 403- 405。28. 陳林森等「現行關稅估價制度之檢討與改進」行政院八十年度研考經費補助案。二、英文部份1 Abdel - Khalik, A. Rashad and Edwardu J. Lusk. "Transfer pricing-A systhesis." The Accounting Review 49(Jannany 1974) :pp.8-23.2 Anthony, Dearden, Bedford, "Management Control system." Six Edition Shun TA Publishings on. pp.301 3.Ackelsberg, R., &G Yukl, "Negotiated Transfer pricing and Conflict Resolution in Organizaten", Decision. Scinces (July 1979), pp.387-398.4.Bailey, A.D ., &N . J . Boe, "Goal and Resource Transfers in the Multigoal Orgainization:, the Accounting Review (July 1976), pp.559-573.5.Benke, R.L., J. D. Edwards, & A. R. Wheelovk, "Applying An Opportunity cost General Rule for Transfer Pricing". Management Accounting (Jan 1982), pp.44-48.6.Benke, Ralph L., Jr. and James Don Edwards," shonld you Use Transfer Pricing to create Pseudo - profit Centers? " Management Accounting (February 1981):pp.36-43.7 . Borkonski, S. C. ; "Environmental and organizational Factors Affecting Transfer pricing: A survey " , Management Accounting Research (Fall 1990), pp.38-99.8.Cas-Baril, W.L., J.F. Gatti, &0. J. Grinnell, "Tranafer pricing in a Dynamic Market", Management Accounting (Feb. 1988), pp.30-33.9 . Cowen, Scott S., Lawrence C. phillips and Linda stilla-bower. "Multinational· Transfer pricing. " Managewent Accounting (Jan. 1979) : pp.17-22 10.Cook, JR. P. W., "Decentralization and The Transfer-Price. Problem " , The Journal of Business (April 1955), pp.87-94.11 Dean, J., "Decentralization and Intercompany pricing", Harvard Business. Review (July 1955), pp.65-7412 Eccles, R.G., "Control with fairness in Transfer pricing " Harvard Busingss Review (Nov-Dec. 1983), pp.149-161 13. Fremgen, J. M., "Transfer pricing and Management Goals" , Management Accounting (Dec. 1970), pp.25-31 14. Gould, John R, "Internal pricing in Firms When there Are Costs of Using an Outside Market. " Journal of Business 37 (Jan. 1964): pp.61-67.15.Grabski, S.V., "Transfer pricing in Complex· Organizations: A Review and Intergration of Recent Empirical and Analytical Research " , Journal of Accounting Literature (Vol .1985), pp.33-75.16.Hirshleifen, Jack." Economics of The Divisionalizated Firm." Journal (July. 1956) PP . 176 - 179 .17.Horngren, C.T., &G . Foster, "Cost Accounting: A Managerial Emphasis ", 7th ed., Prentice-Hall International. Edition , 1991 18.Irish,R. Charles. "Transfer Pricing Abuses and Less Developed Countries Inter - Americans Law Review, Vol. 18:l, 1986, pp .83-136 .19. kanoaia, C., "Risk Sharing and Transfer Price. Systems under Uncertainty", Journal of Accountion Research (spring 1979). pp.74-98.20 . Kaplan, Roberts and Anthony A. Atkinson." Advanced Management Accounting", Second Edition. Englewood Cliffs , New Jersey: Drentice-Hall, 1989 .21 Larson, Raymond L. "Decentralization in Real Life. " Management Accounting (March 1974) " pp.28 -32 22 Madison R.L ., "Responsibility Accounting and Transfer. pricing: Approach with Caution ", Management Accounting (Jan. 1979)pp.25-29.23.MaysJ R. L., "Divisional Performance Measurement and Transfer. pricing", Management Accounting (April 1982).pp20-24. 24. Ronen, J., "Transfer Pricing - A synthesis: A comment", The Accounting Review (April 1975), pp.351-354.25. Ronen, J., &G Mckinney, "Transfer pricing for Divisional Autonomy " , Journal of Accounting Research (spring 1970), pp.99-112 26.Scott, C.S., P.C. Lawrence, &S, Linda, "Multinational Transfer pricing " , Management Accounting (Jan 1979). 27.Sharav, Itzhak, "Transfer pricing - Diversity of Goals and Practices ." The Journal of Accountancy (April 1974): pp.56-63.28. Spicer, B. H., "Towards an Organizational Theory of the Transfer Pricing process ", Accounting, organizatoion and society (vol-13, 1988), pp.303-322 29.Swieringa, R.J., & J. H. waterhouse, "Organizational views of Transfer Pricing " , Accounting, Organization and society (Vol. 7, 1982), pp140 -165.30.Tang, Roger Y.W., C. K. Walter, and Robert H. Raymond. "Transfer Pricing - Japanese VS. American style . " Management Accounting 60 (Jan. 1979) : pp.12-16.31 Tang, R.Y. W., "Transfer Pricing: Practice in the United states and Japan; Mutinational Transfer pricing - can-dian and British Perspective ". 32 Tisdell, C. A., "Transfer pricing : Technical and productivity change within the firm ", Managerial and decision Economics (Vol. 10, 1989), pp.253-256.33."Transfer Pricing in the Absence of Comparable Market Prices " 1992 Cancum Congress, cahiens de drot fiscal In-ternational studies on International Fiscal Law by IFA Volume Lxxvlla.34. Transfer Pricing and Multinational Enterprises. DECO Paris. 1979 .35 .Transfer Pricing and Multinational Enterprises: Three Taxation Issues. DECO Paris. 1984 .36.Trends in International Taxation . DECO Paris. 1985 .37 .The DECO Guidelines for Multinational Enterprises. DECO Paris . 1986 .38.International Tax Avoidance and Evasion. DECO Paris. 1987.39.Internal Revenue code. Vol. ll . Commerce Clearing House. INC (CCH). 1991 PP.38408-38434.40 .The Tax Treatment of Transfer Pricing. 1987 International Bureau of Fiscal Documentation. Vol. I & Vol. II.41 Watson. D. J. H .. & J. V. Banmler. "Transfer Pricing : A Behavioral Context ". The Acconnting Review (July 1975 ). pp.466-474.42 Wu. F. H . . &0. Sharp. "An Emiprial study of Transfer Pricing Practice ". The International Journal of Accounting. 1979. pp.71-99 .43. Yunker. Penelope J . "Transfer Pricing and Performance Evaluation in Multinational Corporations . New York : praeger . 1982 描述 碩士
國立政治大學
會計學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004339 資料類型 thesis dc.contributor.advisor 鄭文輝 zh_TW dc.contributor.advisor ZHENG, WEN-HUI en_US dc.contributor.author (Authors) 游淑娟 zh_TW dc.contributor.author (Authors) YOU, XHU-JUAN en_US dc.creator (作者) 游淑娟 zh_TW dc.creator (作者) YOU, XHU-JUAN en_US dc.date (日期) 1993 en_US dc.date (日期) 1992 en_US dc.date.accessioned 2-May-2016 15:15:47 (UTC+8) - dc.date.available 2-May-2016 15:15:47 (UTC+8) - dc.date.issued (上傳時間) 2-May-2016 15:15:47 (UTC+8) - dc.identifier (Other Identifiers) B2002004339 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89198 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description.abstract (摘要) 一、研究動機及目的 zh_TW dc.description.tableofcontents 第一章 緒論..........1第一節 我國關係企業集團在整體經濟之地位..........1第二節 我國關係企業形成的原因及動機..........2第三節 我國多國籍企業發展的必然趨勢及經營動機..........4第四章 本章彙述..........16第二章 文獻探討..........19第一節 移轉計價的定義及種類..........19第二節 移轉計價的目標..........20第三節 移轉計價方法..........27第四節 移轉計價之實證研究..........37第五節 本章彙述..........43第三章 非常規交易之移轉計價態樣分析..........47第一節 有形財產之移轉..........47第二節 有形財產之使用（租賃）..........51第三節 無形財產之移轉或使用..........51第四節 勞務提供..........53第五節 資金借貸..........54第六節 本章彙述..........55第四章 選樣國家之移轉計價規範..........57第一節 OECD..........58第二節 美國..........62第三節 加拿大..........77第四節 歐洲國家（德國、英國）..........81第五節 日本..........83第六節 韓國..........86第七節 本章彙述..........89第五章 國際間移轉計價政府規範之實施情形及檢討..........95第一節 美國移轉計價政府規範之實施情形及檢討..........95第二節 國際財稅協會實證研究結果..........104第三節 確立非常規交易發生之查核技術..........117第四章 本章彙述..........122第六章 我國防杜關係企業從事移轉計價之現行法令探討..........125第一節 我國現行涉及禁止非常規交易及常規價格涵意之各項法令闡述..........126第二節 現行法令探討..........133第三節 綜合分析..........139第四節 本章彙述..........142第七章 總結與建議..........145第一節 本文總結..........145第二節 建議..........147 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004339 en_US dc.subject (關鍵詞) 關係 zh_TW dc.subject (關鍵詞) 企業移轉計價 zh_TW dc.subject (關鍵詞) 政府規範 zh_TW dc.title (題名) 關係企業移轉計價政府規範之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部份1 李明琪「我國多國籍企業轉撥計價系統之實證研究」台灣大學商研所碩士論文，民國七十五年。2 杜慶福「多國性企業內部轉撥計價之研究」政治大學會計研究所碩士論文，民國七十一年。3.黃英紳「企業內部轉撥計價之研究」東吳大學會計研究所，民國七十六年。4.鍾瑞五「多國籍企業內部商品移轉價格策略之研究」東吳大學會計研究所碩士論文。5.張台圈「特殊存貨之會計處理--中油天然氣再生產之個案研究」東吳大學會計研究所碩士論文，民國七十五年。6.廖述忠「轉撥計價之理論與實務--中油公司之個案研究」政治大學會計研究所碩士論文，民國八十年。7.邱素伶「我國多國籍企業內部移轉計價與績效評估之研究」東吳大學會計研究所碩士論文。8.洪國田「美日在台企業移轉計價影響因素之實證研究」東吳大學會計學研究所碩士論文，民七十九年。9.林妙雀著，海外直接投資所得課稅之研究--租稅樂團運用與移轉計價剖析，華泰書局，民國八十年。10.中華徵信所著「台灣地區集團企業研究」民國八十一年/民國八十二年版。11 凌忠源等著「移轉計價問題之研究」財稅研究，第二十四卷，第六期，民國八十一年。12 鄭文輝等著「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」政治大學財研所，民國八十二年。13.丁克華「非常規交易之簡介」財稅人員進修月刊，八十年四月十五日，第一○五期， pp. 28- 30 。14.王淑美「韓國交易評價規則」財稅研究，第二十三卷第一期`八十年，pp.45- 52。15.張盛和「概論利益輸送」稅務旬刊，第一四三六期，八十年八月二十日， pp.7-10 。16.賴英照等「關係企業之研究」財政部賦稅改革委員會專題報告35，七十八年。17.財政部賦稅署第五組，稅務稽核技術與實例，八十年三月。18.財政部高雄市國稅局，各行業逃漏稅查核案例，八十一年四月。19.財政部財稅人員訓練所，價格移轉研討會(八十年十一月十三日至二十二日)學員研究報告。20.第一次全國賦稅會議「國際與兩岸租稅問題組分組結論報告」財政部編印， pp. 76- 78 。21 游能淵「多國籍企業課稅問題之研究」財政部賦稅署，民國八十年三月。22 蕭子誼「建立研判聯屬集團間非常規交易標準之研究」上下集，會計研究月刊第88期第89期。23.簡錦紅，財政部背景資訊，財政部稅制會提供，八十一年十一月24.張慶輝等「防杜國際租稅規避對策之研究」政治大學財稅研究所，民國八十二年六月。25. 梁景星「我國企業多國籍化之研究--對外投資之探討」台北文化大學企業管理研究所碩士論文，民國七十六年六月。26. 經濟部投資審議委員會編，歷年核准對外投資統計年報，八十一年十二月。27. 王建煊著「租稅法」七十七年二月，pp. 403- 405。28. 陳林森等「現行關稅估價制度之檢討與改進」行政院八十年度研考經費補助案。二、英文部份1 Abdel - Khalik, A. Rashad and Edwardu J. Lusk. "Transfer pricing-A systhesis." The Accounting Review 49(Jannany 1974) :pp.8-23.2 Anthony, Dearden, Bedford, "Management Control system." Six Edition Shun TA Publishings on. pp.301 3.Ackelsberg, R., &G Yukl, "Negotiated Transfer pricing and Conflict Resolution in Organizaten", Decision. Scinces (July 1979), pp.387-398.4.Bailey, A.D ., &N . J . Boe, "Goal and Resource Transfers in the Multigoal Orgainization:, the Accounting Review (July 1976), pp.559-573.5.Benke, R.L., J. D. Edwards, & A. R. Wheelovk, "Applying An Opportunity cost General Rule for Transfer Pricing". Management Accounting (Jan 1982), pp.44-48.6.Benke, Ralph L., Jr. and James Don Edwards," shonld you Use Transfer Pricing to create Pseudo - profit Centers? " Management Accounting (February 1981):pp.36-43.7 . Borkonski, S. C. ; "Environmental and organizational Factors Affecting Transfer pricing: A survey " , Management Accounting Research (Fall 1990), pp.38-99.8.Cas-Baril, W.L., J.F. Gatti, &0. J. Grinnell, "Tranafer pricing in a Dynamic Market", Management Accounting (Feb. 1988), pp.30-33.9 . Cowen, Scott S., Lawrence C. phillips and Linda stilla-bower. "Multinational· Transfer pricing. " Managewent Accounting (Jan. 1979) : pp.17-22 10.Cook, JR. P. W., "Decentralization and The Transfer-Price. Problem " , The Journal of Business (April 1955), pp.87-94.11 Dean, J., "Decentralization and Intercompany pricing", Harvard Business. Review (July 1955), pp.65-7412 Eccles, R.G., "Control with fairness in Transfer pricing " Harvard Busingss Review (Nov-Dec. 1983), pp.149-161 13. Fremgen, J. M., "Transfer pricing and Management Goals" , Management Accounting (Dec. 1970), pp.25-31 14. Gould, John R, "Internal pricing in Firms When there Are Costs of Using an Outside Market. " Journal of Business 37 (Jan. 1964): pp.61-67.15.Grabski, S.V., "Transfer pricing in Complex· Organizations: A Review and Intergration of Recent Empirical and Analytical Research " , Journal of Accounting Literature (Vol .1985), pp.33-75.16.Hirshleifen, Jack." Economics of The Divisionalizated Firm." Journal (July. 1956) PP . 176 - 179 .17.Horngren, C.T., &G . Foster, "Cost Accounting: A Managerial Emphasis ", 7th ed., Prentice-Hall International. Edition , 1991 18.Irish,R. Charles. "Transfer Pricing Abuses and Less Developed Countries Inter - Americans Law Review, Vol. 18:l, 1986, pp .83-136 .19. kanoaia, C., "Risk Sharing and Transfer Price. Systems under Uncertainty", Journal of Accountion Research (spring 1979). pp.74-98.20 . Kaplan, Roberts and Anthony A. Atkinson." Advanced Management Accounting", Second Edition. Englewood Cliffs , New Jersey: Drentice-Hall, 1989 .21 Larson, Raymond L. "Decentralization in Real Life. " Management Accounting (March 1974) " pp.28 -32 22 Madison R.L ., "Responsibility Accounting and Transfer. pricing: Approach with Caution ", Management Accounting (Jan. 1979)pp.25-29.23.MaysJ R. L., "Divisional Performance Measurement and Transfer. pricing", Management Accounting (April 1982).pp20-24. 24. Ronen, J., "Transfer Pricing - A synthesis: A comment", The Accounting Review (April 1975), pp.351-354.25. Ronen, J., &G Mckinney, "Transfer pricing for Divisional Autonomy " , Journal of Accounting Research (spring 1970), pp.99-112 26.Scott, C.S., P.C. Lawrence, &S, Linda, "Multinational Transfer pricing " , Management Accounting (Jan 1979). 27.Sharav, Itzhak, "Transfer pricing - Diversity of Goals and Practices ." The Journal of Accountancy (April 1974): pp.56-63.28. Spicer, B. H., "Towards an Organizational Theory of the Transfer Pricing process ", Accounting, organizatoion and society (vol-13, 1988), pp.303-322 29.Swieringa, R.J., & J. H. waterhouse, "Organizational views of Transfer Pricing " , Accounting, Organization and society (Vol. 7, 1982), pp140 -165.30.Tang, Roger Y.W., C. K. Walter, and Robert H. Raymond. "Transfer Pricing - Japanese VS. American style . " Management Accounting 60 (Jan. 1979) : pp.12-16.31 Tang, R.Y. W., "Transfer Pricing: Practice in the United states and Japan; Mutinational Transfer pricing - can-dian and British Perspective ". 32 Tisdell, C. A., "Transfer pricing : Technical and productivity change within the firm ", Managerial and decision Economics (Vol. 10, 1989), pp.253-256.33."Transfer Pricing in the Absence of Comparable Market Prices " 1992 Cancum Congress, cahiens de drot fiscal In-ternational studies on International Fiscal Law by IFA Volume Lxxvlla.34. Transfer Pricing and Multinational Enterprises. DECO Paris. 1979 .35 .Transfer Pricing and Multinational Enterprises: Three Taxation Issues. DECO Paris. 1984 .36.Trends in International Taxation . 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