| dc.contributor.advisor | 翁永和 | zh_TW |
| dc.contributor.author (作者) | 許羽欣 | zh_TW |
| dc.creator (作者) | 許羽欣 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 14-九月-2009 13:27:06 (UTC+8) | - |
| dc.date.available | 14-九月-2009 13:27:06 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-九月-2009 13:27:06 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0093258010 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32226 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 經濟研究所 | zh_TW |
| dc.description (描述) | 93258010 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 本文延續Nielsen, Raimondos-M□ller and Schjelderup (2003)一文所設立的兩國模型，來探討在會計分割法 (separate accounting)與公式化分配法 (formula apportionment)等兩種會計制度下，跨國企業與地主國政府使用單邊預先訂價協議時，對移轉價格之訂定與其所產生的效果。由結果得知，不論是採用哪種訂價方法，在預先訂價協議之下，所得到的移轉價格均會受到「談判力效果」、「稅負誘發效果」與「策略性效果」的影響，其中「談判力效果」是預先訂價協議模型的特色，當「談判力效果」為正值，代表提高移轉價格將使地主國的社會福利增加，反之當「談判力效果」為負值，則提高移轉價格將使地主國的社會福利下降。 此外，跨國企業與地主國政府哪一方的談判力愈高，愈可以訂定對其有利的移轉價格。當地主國政府完全沒有談判能力時，跨國企業對於移轉價格有絕對的決定權，則利用預先訂價協議所決定的移轉價格會與Nielsen, Raimondos-M□ller and Schjelderup (2003)一文所得出的結論相同，亦即「談判力效果」為零。 而在預先訂價協議的應用上，跨國企業方面，因為跨國企業藉由犧牲部分利潤，以換取稅負的穩定，所以其利潤在使用預先訂價協議時會比較小。而地主國政府只要擁有部分的談判力，其社會福利在使用預先訂價協議時會比較大。由此可知「預先訂價協議」是一種對雙方都有利的談判。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論1 第一節 研究動機1 第二節 研究方法與本文架構2 第二章 移轉訂價4 第一節 移轉訂價的方法4 第二節 OECD的準則15 第三節 預先訂價協議(advance pricing agreement; APA)22 第三章 文獻回顧25 第四章 預先訂價協議下的移轉價格28 第一節 基本假設28 第二節 會計分割法 (SA)33 2.1 在SA下使用預先訂價協議模式33 2.2 當地主國（ 國）政府沒有談判能力時40 2.3 比較41 第三節 公式分配法 (FA)43 3.1 在FA下使用預先訂價協議模式43 3.2 當地主國（B國）政府沒有談判能力時46 3.3 比較47 第四節 經濟效果48 第五章 結論50 參考文獻53 圖 表 目 錄 圖4-1 模型架構32 表2-1 各國政府所接受的移轉訂價法20 表2-2 各國有詳盡移轉訂價法令的時間21 表2-3 預計使用預先訂價協議的跨國企業比例24 表4-1 移轉價格與邊際成本的關係39 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093258010 | en_US |
| dc.subject (關鍵詞) | 預先訂價協議 | zh_TW |
| dc.subject (關鍵詞) | 移轉訂價 | zh_TW |
| dc.title (題名) | 預先訂價協議對移轉價格的影響-以會計分割法與公式分配法為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
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