| dc.contributor.advisor | 陳香梅 | zh_TW |
| dc.contributor.advisor | Chen, Shinemay | en_US |
| dc.contributor.author (作者) | 彭楊淋 | zh_TW |
| dc.contributor.author (作者) | Perng, Yang-lin | en_US |
| dc.creator (作者) | 彭楊淋 | zh_TW |
| dc.creator (作者) | Perng, Yang-lin | en_US |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 19-九月-2009 15:05:14 (UTC+8) | - |
| dc.date.available | 19-九月-2009 15:05:14 (UTC+8) | - |
| dc.date.issued (上傳時間) | 19-九月-2009 15:05:14 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0089921024 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34770 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 行政管理碩士學程 | zh_TW |
| dc.description (描述) | 89921024 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 我國於2004年底完成「營利事業所得稅不合營業常規移轉訂價查核準則」之發布作業，其中內容對於預先訂價協議亦有詳細的規範，其目的在減少移轉訂價事後查核所引發的爭議及所造成的行政負擔。鑑於我國預先訂價協議制度，與其他先進國家及中國大陸之制度有很大的不同，因此，本研究透過國內外文獻及先進國家與我國對預先訂價協議處理之比較分析來檢視我國預先訂價協議制度可能遭遇的困難及解決之道，並對與中國大陸簽署雙邊APA之可行性加以探討。<br>本研究發現我國預先訂價協議制度和國外相比較有很大不同，其中包括設定苛刻及高門檻的申請條件、裁量權極大的初審機制、而無供雙向溝通之預備會談機制、亦無專設之小組專門處理APA之申請案、雙邊或多邊APA申請程序付之闕如，以及不能追溯以前年度尚未核定之案件等。這些不同，都將是日後推廣簽訂單邊、雙邊或多邊APA之障礙。 | zh_TW |
| dc.description.abstract (摘要) | In the end of the year 2004, our country issued “Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm’s Length Transfer Pricing (TP Regulations).” For the purposes of reducing the disputes and administrative burden caused by the post audits relating to transfer pricing issues, there are some provisions grouped into a proper chapter for regulating an APA program in TP Regulations. In view of the big differentials of the APA programs between in Taiwan and in some other progressed countries and in Mainland China, this study is expected to view and test our APA program to see if any difficulties to be encountered and resolved through comparing and analyzing domestic and foreign publications and also studies the possibilities to conclude bilateral APA with Mainland China.<br>This study lists some big differentials while comparing APA program in Taiwan with that in foreign countries. Such differentials include setting some conditions severe and high threshold for application, initial examination device solely controlled by tax authorities but no prefiling conferences for developing two ways’ communications, neither proper APA teams in a tax authority nor special procedures for dealing with bilateral and multilateral APA, as well as no rollback of transfer pricing method and etc. Those big differentials will limit the future development of unilateral, bilateral, and multilateral APA in Taiwan. | en_US |
| dc.description.tableofcontents | 第一章 緒論第一節 研究緣起及目的…………………………………… 1第二節 研究方法…………………………………………… 2第三節 研究架構…………………………………………… 3第二章 預先訂價協議相關的租稅文獻回顧第一節 國內文獻…………………………………………… 4第二節 國外文獻回顧……………………………………… 4第三章 預先訂價協議之基本觀念與發展趨勢第一節 預先訂價協議之基本觀念………………………… 12壹、單邊、雙邊及多邊預先訂價協議………………… 13貳、預先訂價協議的優點及缺點……………………… 13第二節 國外預先訂價協議之發展………………………… 15壹、澳大利亞…………………………………………… 16貳、加拿大……………………………………………… 18參、日本………………………………………………… 19肆、美國………………………………………………… 20伍、小結………………………………………………… 22第四章 重要國家預先訂價協議制度之介紹與比較第一節 重要國家預先訂價協議制度介紹………………… 24壹、美國的預先訂價協議制度………………………… 24貳、加拿大的預先訂價協議制度……………………… 34參、日本的預先訂價協議制度………………………… 40肆、中國大陸的預先訂價協議制度…………………… 44伍、新加坡的預先訂價協議制度……………………… 48第二節 我國的預先訂價協議制度………………………… 51壹、預先訂價協議之申請條件………………………… 51貳、預先訂價協議之申請程序………………………… 52參、預先訂價之適用期間……………………………… 54肆、影響價格或利潤因素之通知……………………… 54伍、預先訂價協議之效力……………………………… 54陸、預先訂價協議年度報告之提出…………………… 54第三節 我國與重要國家預先訂價協議制度之比較……… 55壹、APA計畫的目的與原則…………………………… 55貳、預備會談…………………………………………… 56參、正式申請APA……………………………………… 57肆、APA的申請費用…………………………………… 58伍、APA協議的期間…………………………………… 59陸、小規模企業納稅義務人之APAs…………………… 59柒、主管機關之考量…………………………………… 60捌、案件計畫…………………………………………… 60第五章 我國預先訂價協議制度可能遭遇之困難及其解決之道第一節 租稅協定與移轉訂價及預先訂價協議之關係…… 62壹、相互協議程序……………………………………… 62貳、相對應調整………………………………………… 63參、資訊交換…………………………………………… 65第二節 我國推動洽簽租稅協定所遭遇之困難及現行解決之道壹、我國推動洽簽租稅協定所遭遇之困難…………… 66貳、我國突破簽署租稅協定困境現行解決之道……… 66第三節 我國與中國大陸簽署雙邊租稅協定及推動簽署雙邊APA之可行性及管道……………………………… 68壹、我國與中國大陸簽署租稅協定之可行性分析…… 68貳、我國與中國大陸簽署雙邊預先訂價協議的可能性極微71 第六章 結論與建議第一節 結論………………………………………………… 75第二節 建議………………………………………………… 76參考書目…………………………………………………………… 80附錄一 我國財政部稅務預先核釋作業要點及所遭遇的難題… 86 | 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/#G0089921024 | 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.subject (關鍵詞) | Advance Pricing Agreement | en_US |
| dc.subject (關鍵詞) | Transfer Pricing | en_US |
| dc.title (題名) | 我國現行預先訂價協議制度之研究 | zh_TW |
| dc.title (題名) | The Study of the Existing Advance Pricing Agreement Program in Taiwan | en_US |
| dc.type (資料類型) | thesis | en |
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