| dc.contributor.advisor | 陳香梅 | zh_TW |
| dc.contributor.advisor | Chen, Shine-May | en_US |
| dc.contributor.author (作者) | 丁俊廷 | zh_TW |
| dc.contributor.author (作者) | Ting, Chun-Ting | en_US |
| dc.creator (作者) | 丁俊廷 | zh_TW |
| dc.creator (作者) | Ting, Chun-Ting | en_US |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 18-九月-2009 09:05:01 (UTC+8) | - |
| dc.date.available | 18-九月-2009 09:05:01 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-九月-2009 09:05:01 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0093353056 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34233 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353056 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 本研究針對移轉訂價制度在電子商務環境中是否產生適用上的問題、以及是否產生新型態的交易模式來進行探討，以了解現行之移轉訂價規範是否仍適用於電子商務環境。本研究首先透過文獻分析法與比較分析法，將電子商務移轉訂價相關之文獻加以整理與分析，了解移轉訂價在電子商務環境中所可能產生的適用問題，並比較各國對電子商務移轉訂價之態度與作法；接著根據電子商務的特性，提出跨國企業可能的電子商務移轉訂價交易模式。而後採用深入訪談法，針對可能的適用問題與可能的交易模式作為訪談主題，邀請五位產、官、學界之代表進行訪談，以了解實務面的觀點與處理方式，並改善本研究所提出之交易模式。<br>依據文獻彙整及訪談結果顯示，移轉訂價制度在電子商務環境下，仍應適用與傳統商務一致之常規交易原則。針對受控交易進行功能與風險分析，以找出合適之可比較對象並選定最適之移轉訂價方法，來判斷受控交易是否符合常規交易原則。此外，對於電子商務移轉訂價所可能產生的問題，包含可比較對象之找尋、移轉訂價方法之選擇、價值創造中心之決定、租稅天堂的運用、電子商務特性之影響、以及交易軌跡消失之疑慮等方面，皆不至於重大影響移轉訂價制度的運作；電子商務僅係提供另一道交易媒介，使得交易變得更有效率，並未改變受控交易之經濟實質與交易本質。因此，移轉訂價規範不論在傳統商務或電子商務的環境中，皆可一體適用，不因電子商務的加入而須加以改善或修正。 | zh_TW |
| dc.description.abstract (摘要) | To know if the existing transfer pricing guideline could still apply to the environment of electronic commerce or not, this study aims to inquire into related issues of the transfer pricing under e-commerce activities, including whether it will bring any possible problems or result in new transaction models or not. First of all, documentary analysis and comparative analysis are applied to compile and analyze the literature related to transfer pricing in e-commerce. It helps to understand possible problems that will occur when applying it in e-commerce and to compare the different ideas and manners of practicing transfer pricing in e-commerce between certain countries. Also, probable transaction models will be proposed according to the characteristics of e-commerce. Secondly, in-depth interviews are used to probe into transfer pricing in e-commerce activities more thoroughly. Possible problems and transaction models of application are the main theme of interviews, and five representatives from the industrial circle, the government, and the academia are the major interviewees of the study. The purpose of in-depth interview is to figure out perspectives and actions of the practical aspect and to improve the transaction models proposed by the study.<br>According to the results of literature review and interviews, even in e-commerce conditions, the transfer pricing guideline can also apply to the arm’s length principle, the same as the traditional commerce does. As for the function and risk analysis of controlled transaction, which helps to figure out comparable uncontrolled transaction and to decide on the proper transfer pricing methodologies, it is applied to judge if controlled transaction could comply with the arm’s length principle. As for the function and risk analysis of controlled transaction, which helps to figure out comparable uncontrolled subjects and to decide on the proper transfer pricing methodologies, it is applied to judge if controlled transaction could comply with the arm’s length principle. Furthermore, possible problems that would arise in the course of e-commerce transfer pricing, including a search for the comparable uncontrolled transaction, the adoption of transfer pricing methodologies, the decision of value creation center, the utilization of tax heavens, the effects of e-commerce characteristics, and doubts about disappearance of the transaction track, all have no great influences upon the operation of transfer pricing guideline. E-commerce provides another medium of exchange to make transactions more efficient without changing the financial essence and transaction quality. In a word, the transfer pricing guideline can both apply to traditional commerce and e-commerce conditions. It is not necessary to improve or adjust the transfer pricing guideline even when involving in the issue of e-commerce. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機 1第二節 研究目的 3第三節 研究方法 5第四節 研究架構 6第二章 文獻探討 8第一節 電子商務租稅議題之文獻探討 8第二節 電子商務移轉訂價議題之文獻探討 12第三章 移轉訂價規範在電子商務時代之適用性 22第一節 電子商務對企業內部交易之影響 22第二節 電子商務對移轉訂價原則適用性之考驗 32第四章 我國對電子交易模式下移轉訂價制度之探討 42第一節 訪談設計與對象 42第二節 深度訪談資料分析 43第五章 電子商務移轉訂價交易模式探討 59第一節 有形資產之移轉 59第二節 無形資產之移轉（一） 69第三節 無形資產之移轉（二） 76第四節 服務之提供 84第六章 結論與建議 90第一節 研究結論 90第二節 研究限制 94第三節 後續研究建議 96參考文獻 97附錄 訪談問卷 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353056 | en_US |
| dc.subject (關鍵詞) | 移轉訂價 | zh_TW |
| dc.subject (關鍵詞) | 電子商務 | zh_TW |
| dc.subject (關鍵詞) | 常規交易原則 | zh_TW |
| dc.subject (關鍵詞) | Transfer Pricing | en_US |
| dc.subject (關鍵詞) | Electronic Commerce | en_US |
| dc.subject (關鍵詞) | Arm`s Length Principle | en_US |
| dc.title (題名) | 跨國企業電子商務移轉訂價制度之探討 | zh_TW |
| dc.title (題名) | The Research on Multinational Enterprises’ Transfer Pricing in Electronic Commerce Activities | en_US |
| dc.type (資料類型) | thesis | en |
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