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題名 影響多國公司移轉訂價決策因素之研究─以高科技公司為例
Factors affecting the internal transfer price in multinational corporations作者 林子傑 貢獻者 于卓民
林子傑關鍵詞 多國公司
移轉訂價
影響因素日期 2011 上傳時間 30-Oct-2012 10:54:59 (UTC+8) 摘要 隨著全球化思維日漸成熟，公司企業為求有效運用資源以及降低成本等目的而紛紛轉型為全球跨國分工體系。在此種營運模式下，多國公司面對瞬息萬變且錯綜複雜之全球環境變數，該如何有效運用移轉訂價工具，以解決跨國內部交易頻率提升所帶來事業單位資金分配以及績效評比之複雜難題，以及達到公司整體稅後利潤最大化之目的，遂成為一不容忽視之議題。 本論文採取個案研究法，以一家於全球經營多年之多國公司為對象，說明多國公司於訂定移轉訂價政策時，應循序漸進的依循三個步驟，並說明與移轉訂價決策之相關，分別影響決定移轉訂價方法以及移轉訂價水準高低之因素。 本研究提出之研究結論，建議多國公司於決定移轉訂價時，應遵循三步驟：1. 決定移轉訂價目標 根據組織目標決定並確立移轉訂價政策之目標2. 決定移轉訂價方法 以期達成移轉訂價目標，根據全球策略運作與企業內部交易特性兩大類因素決定最適之移轉訂價方法。3. 決定移轉訂價之價格水準高低 以期達成移轉訂價目標，於決定移轉訂價方法後，根據地主國環境因素決定最適之移轉訂價水準高低。 參考文獻 英文部分1. Al-Eryani, M. F., Alam, P. and Akhter, S. H., “Transfer Pricing Determinants of U.S. Multinationals,” Journal of International Business Studies, Vol. 21, No.3, 1990, pp. 409-425.2. Arpan, J. S., International Intracorporate Pricing: Non-American Systems and Views, New York: Praeger Publishers, 1972.3. Arpan, J. S., “International Intracorporate Pricing: Non-American Systems and Views,” Journal of International Business Studies, Vol. 3, No. 1, 1972, pp. 1-18.4. Bernard, Ａ.B., Jensen, J. B. and Schott, P. K., “Transfer Pricing by U.S.-Based Multinational Firms,” NBER Working Paper, No. 12493, 2006.5. Borkowski, S. C., “Environmental and Organizational Factors Affecting Transfer Pricing: A Survey,” Journal of Management Accounting Research, Vol. 2, 1990, pp. 78-99.6. Borkowski, S. C., “Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations,” The International Journal of Accounting, Vol. 32, Issue 4, 1997, pp. 391-415.7. Borkowski, S. C., “Factors motivating transfer pricing choices of Japanese and United States transnational corporations,” Journal of International Accounting, Auditing and Taxation, Vol. 6, Issue 1, 1997, pp. 25-47.8. Boyns, T., Edwards, J. R. and Emmanuel, C., “A longitudinal study of the determinants of transfer pricing change,” Management Accounting Research, Vol. 10, Issue 2, 1999, pp. 85-108.9. Chan, K. H. and Lo, A. W. Y., “The influence of management perception of environmental variables on the choice of international transfer-pricing methods,” The International Journal of Accounting, Vol. 39, Issue 1, 2004, pp. 93-110.10. Colbert, G. J. and Spicer, B.H., “A multi-case investigation of a theory of the transfer pricing process,” Accounting, Organizations and Society, Vol. 20, Issue 6, 1995, pp. 423-456.11. Cravens, K. S., “Examining the role of transfer pricing as a strategy for multinational firms,” International Business Review, Vol. 6, Issue 2, 1997, pp. 127-145.12. Dai, X., “Study on Transferring Price Problem of Multinational Corporations,” International Business Research, Vol. 3, No. 3, 2010, pp. 122-125.13. Daniels, J. D., Radebaugh, L. H. and Sullivan, D. P., International Business: Environments and Operations, New York: Pearson Education Limited, 2011.14. Eccles, R. G., “Control with Fairness in Transfer Pricing,” Harvard Business Review, Nov. 1, 1983, pp. 1-14.15. Elitzur, R. and Mintz, J., “Transfer pricing rules and corporate tax competition,” Journal of Public Economics, Vol. 60, Issue 3, 1996, pp. 401-422.16. Grubert, H. and Mutti, J., “Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making,” The Review of Economics and Statistics, Vol. 73, No. 2, 1991, pp. 285-293.17. Holmstrom, B. and Tirole, J., “Transfer Pricing and Organizational Form,” Journal of Law, Economics, & Organization, Vol. 7, No. 2, 1991, pp. 201-228.18. Li. D. and Ferreira, M. P., “Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies,” Notas Económicas, 2008, pp. 23-38.19. Oyelere, P. B., Emmanuel, C. R. and Forker, J. J., Environmental factors affecting the international transfer pricing decisions of multinational enterprises: a foreign-controlled versus UK-controlled companies’ comparison, New Zealand: Lincoln University, Commerce Division, 1999.20. Rahman, M. Z. and Scapens, R. W., “Transfer Pricing by Multinationals: Some Evidence from Bangladesh,” Journal of Business Finance & Accounting, Vol. 13, Issue 3, 1986, pp. 383-391.21. Spicer, B.H., “Towards an organizational theory of the transfer pricing process,” Accounting, Organizations and Society, Vol. 13, Issue 3, 1988, pp. 303-322.22. Tang, R.Y.W., Transfer pricing practices in the United States and Japan, New York: Praeger Publishers, 1979.23. Tang, R.Y.W., Multinational transfer pricing: Canadian and British perspectives, Toronto: Butterworths and Co. Ltd., 1981.24. Tang, R.Y.W., Transfer Pricing in the 1990’s: Tax and Management Perspectives, Westport, CT: Quorum Books, 1993.25. Tang, R.Y.W., Current Trends and Corporate Cases in Transfer Pricing, New York: Praeger Publishers, 2002.26. Tang, R.Y.W. and Chan, K.H., “Environmental Variables of International Transfer Pricing: A Japan-United States Comparison,” Abacus, Vol. 15, Issue 1, 1979, pp. 3-12.27. Tang, R.Y.W., “Environmental Variables of Multinational Transfer Pricing: A U.K. Perspective,” Journal of Business Finance & Accounting, Vol. 9, Issue 2, 1982, pp. 179-189.28. Vaysman, I., “A model of negotiated transfer pricing,” Journal of Accounting and Economics, Vol. 25, Issue 3, 1998, pp. 349-384.中文部分1. 邱有相，「我國移轉訂價制度實施問題之研究」，國立中山大學公共事務管理研究所碩士專班未出版碩士論文，民95年。2. 吳金好，「國際移轉計價影響因素之硏究：台灣企業之實證分析」，中原大學會計硏究所未出版碩士論文，民93年。3. 杜慶福，「多國性企業內部轉撥計價之硏究」，國立政治大學會計學硏究所未出版碩士論文，民71年。4. 林以婷，「大陸子公司策略調整之研究－以高科技公司為例」，國立政治大學企業管理研究所未出版碩士論文，民100年。5. 林妙雀，「國際移轉計價決策之影響因素硏究：台灣企業之實證分析」，國立台灣大學商學硏究所未出版碩士論文，民84年。6. 林妙雀，「國際移轉計價決策制定型態影響因素之研究－台灣企業之實證分析」，輔仁管理評論，第六卷第二期，民88年9月，頁101-134。7. 段立如，「多國公司移轉計價問題之探討」，國立政治大學財政研究所未出版碩士論文，民82年。8. 徐永堅，「台商全球化的思維兼論國際移轉訂價租稅問題：以個案公司探討」，國立政治大學經營管理硏究所未出版碩士論文，民92年。9. 潘錫生，「工業電腦技術支援服務流程之研究---以研華科技公司為例」，國立政治大學企業管理研究所未出版碩士論文，民93年。其他參考資料1. OECD, Transfer Pricing Legislation - A suggested Approach, 2011.2. Ａ公司官方網站 描述 碩士
國立政治大學
企業管理研究所
99355030
100資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099355030 資料類型 thesis dc.contributor.advisor 于卓民 zh_TW dc.contributor.author (Authors) 林子傑 zh_TW dc.creator (作者) 林子傑 zh_TW dc.date (日期) 2011 en_US dc.date.accessioned 30-Oct-2012 10:54:59 (UTC+8) - dc.date.available 30-Oct-2012 10:54:59 (UTC+8) - dc.date.issued (上傳時間) 30-Oct-2012 10:54:59 (UTC+8) - dc.identifier (Other Identifiers) G0099355030 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/54384 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所 zh_TW dc.description (描述) 99355030 zh_TW dc.description (描述) 100 zh_TW dc.description.abstract (摘要) 隨著全球化思維日漸成熟，公司企業為求有效運用資源以及降低成本等目的而紛紛轉型為全球跨國分工體系。在此種營運模式下，多國公司面對瞬息萬變且錯綜複雜之全球環境變數，該如何有效運用移轉訂價工具，以解決跨國內部交易頻率提升所帶來事業單位資金分配以及績效評比之複雜難題，以及達到公司整體稅後利潤最大化之目的，遂成為一不容忽視之議題。 本論文採取個案研究法，以一家於全球經營多年之多國公司為對象，說明多國公司於訂定移轉訂價政策時，應循序漸進的依循三個步驟，並說明與移轉訂價決策之相關，分別影響決定移轉訂價方法以及移轉訂價水準高低之因素。 本研究提出之研究結論，建議多國公司於決定移轉訂價時，應遵循三步驟：1. 決定移轉訂價目標 根據組織目標決定並確立移轉訂價政策之目標2. 決定移轉訂價方法 以期達成移轉訂價目標，根據全球策略運作與企業內部交易特性兩大類因素決定最適之移轉訂價方法。3. 決定移轉訂價之價格水準高低 以期達成移轉訂價目標，於決定移轉訂價方法後，根據地主國環境因素決定最適之移轉訂價水準高低。 zh_TW dc.description.tableofcontents 謝辭 I摘要 II目錄 III表目錄 IV圖目錄 V第一章 緒論 1第一節 研究背景與動機 1第二節 研究問題與目的 3第三節 研究程序與章節簡介 5第二章 文獻探討 8第一節 移轉訂價與移轉訂價方法 8第二節 影響移轉訂價決策之因素 16第三章 研究方法 43第一節 研究架構與訪談綱要 43第二節 研究方法 44第三節 研究限制 47第四章 個案公司之移轉訂價決策 48第一節 工業電腦產業與Ａ公司簡介 48第二節 Ａ公司現行移轉訂價制度 57第三節 Ａ公司現行移轉訂價制度中存在之問題 74第四節 個案發現與對Ａ公司移轉訂價制度之建議 78第五章 結論與建議 84第一節 研究結論 84第二節 研究建議 86參考文獻 90附錄 95 zh_TW dc.language.iso en_US - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099355030 en_US dc.subject (關鍵詞) 多國公司 zh_TW dc.subject (關鍵詞) 移轉訂價 zh_TW dc.subject (關鍵詞) 影響因素 zh_TW dc.title (題名) 影響多國公司移轉訂價決策因素之研究─以高科技公司為例 zh_TW dc.title (題名) Factors affecting the internal transfer price in multinational corporations en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 英文部分1. Al-Eryani, M. F., Alam, P. and Akhter, S. H., “Transfer Pricing Determinants of U.S. Multinationals,” Journal of International Business Studies, Vol. 21, No.3, 1990, pp. 409-425.2. Arpan, J. S., International Intracorporate Pricing: Non-American Systems and Views, New York: Praeger Publishers, 1972.3. Arpan, J. S., “International Intracorporate Pricing: Non-American Systems and Views,” Journal of International Business Studies, Vol. 3, No. 1, 1972, pp. 1-18.4. Bernard, Ａ.B., Jensen, J. B. and Schott, P. K., “Transfer Pricing by U.S.-Based Multinational Firms,” NBER Working Paper, No. 12493, 2006.5. Borkowski, S. C., “Environmental and Organizational Factors Affecting Transfer Pricing: A Survey,” Journal of Management Accounting Research, Vol. 2, 1990, pp. 78-99.6. Borkowski, S. C., “Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations,” The International Journal of Accounting, Vol. 32, Issue 4, 1997, pp. 391-415.7. Borkowski, S. C., “Factors motivating transfer pricing choices of Japanese and United States transnational corporations,” Journal of International Accounting, Auditing and Taxation, Vol. 6, Issue 1, 1997, pp. 25-47.8. Boyns, T., Edwards, J. R. and Emmanuel, C., “A longitudinal study of the determinants of transfer pricing change,” Management Accounting Research, Vol. 10, Issue 2, 1999, pp. 85-108.9. Chan, K. H. and Lo, A. W. Y., “The influence of management perception of environmental variables on the choice of international transfer-pricing methods,” The International Journal of Accounting, Vol. 39, Issue 1, 2004, pp. 93-110.10. Colbert, G. J. and Spicer, B.H., “A multi-case investigation of a theory of the transfer pricing process,” Accounting, Organizations and Society, Vol. 20, Issue 6, 1995, pp. 423-456.11. Cravens, K. S., “Examining the role of transfer pricing as a strategy for multinational firms,” International Business Review, Vol. 6, Issue 2, 1997, pp. 127-145.12. Dai, X., “Study on Transferring Price Problem of Multinational Corporations,” International Business Research, Vol. 3, No. 3, 2010, pp. 122-125.13. Daniels, J. D., Radebaugh, L. H. and Sullivan, D. P., International Business: Environments and Operations, New York: Pearson Education Limited, 2011.14. Eccles, R. G., “Control with Fairness in Transfer Pricing,” Harvard Business Review, Nov. 1, 1983, pp. 1-14.15. Elitzur, R. and Mintz, J., “Transfer pricing rules and corporate tax competition,” Journal of Public Economics, Vol. 60, Issue 3, 1996, pp. 401-422.16. Grubert, H. and Mutti, J., “Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making,” The Review of Economics and Statistics, Vol. 73, No. 2, 1991, pp. 285-293.17. Holmstrom, B. and Tirole, J., “Transfer Pricing and Organizational Form,” Journal of Law, Economics, & Organization, Vol. 7, No. 2, 1991, pp. 201-228.18. Li. D. and Ferreira, M. P., “Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies,” Notas Económicas, 2008, pp. 23-38.19. Oyelere, P. B., Emmanuel, C. R. and Forker, J. J., Environmental factors affecting the international transfer pricing decisions of multinational enterprises: a foreign-controlled versus UK-controlled companies’ comparison, New Zealand: Lincoln University, Commerce Division, 1999.20. Rahman, M. Z. and Scapens, R. W., “Transfer Pricing by Multinationals: Some Evidence from Bangladesh,” Journal of Business Finance & Accounting, Vol. 13, Issue 3, 1986, pp. 383-391.21. Spicer, B.H., “Towards an organizational theory of the transfer pricing process,” Accounting, Organizations and Society, Vol. 13, Issue 3, 1988, pp. 303-322.22. Tang, R.Y.W., Transfer pricing practices in the United States and Japan, New York: Praeger Publishers, 1979.23. Tang, R.Y.W., Multinational transfer pricing: Canadian and British perspectives, Toronto: Butterworths and Co. Ltd., 1981.24. Tang, R.Y.W., Transfer Pricing in the 1990’s: Tax and Management Perspectives, Westport, CT: Quorum Books, 1993.25. Tang, R.Y.W., Current Trends and Corporate Cases in Transfer Pricing, New York: Praeger Publishers, 2002.26. Tang, R.Y.W. and Chan, K.H., “Environmental Variables of International Transfer Pricing: A Japan-United States Comparison,” Abacus, Vol. 15, Issue 1, 1979, pp. 3-12.27. Tang, R.Y.W., “Environmental Variables of Multinational Transfer Pricing: A U.K. Perspective,” Journal of Business Finance & Accounting, Vol. 9, Issue 2, 1982, pp. 179-189.28. Vaysman, I., “A model of negotiated transfer pricing,” Journal of Accounting and Economics, Vol. 25, Issue 3, 1998, pp. 349-384.中文部分1. 邱有相，「我國移轉訂價制度實施問題之研究」，國立中山大學公共事務管理研究所碩士專班未出版碩士論文，民95年。2. 吳金好，「國際移轉計價影響因素之硏究：台灣企業之實證分析」，中原大學會計硏究所未出版碩士論文，民93年。3. 杜慶福，「多國性企業內部轉撥計價之硏究」，國立政治大學會計學硏究所未出版碩士論文，民71年。4. 林以婷，「大陸子公司策略調整之研究－以高科技公司為例」，國立政治大學企業管理研究所未出版碩士論文，民100年。5. 林妙雀，「國際移轉計價決策之影響因素硏究：台灣企業之實證分析」，國立台灣大學商學硏究所未出版碩士論文，民84年。6. 林妙雀，「國際移轉計價決策制定型態影響因素之研究－台灣企業之實證分析」，輔仁管理評論，第六卷第二期，民88年9月，頁101-134。7. 段立如，「多國公司移轉計價問題之探討」，國立政治大學財政研究所未出版碩士論文，民82年。8. 徐永堅，「台商全球化的思維兼論國際移轉訂價租稅問題：以個案公司探討」，國立政治大學經營管理硏究所未出版碩士論文，民92年。9. 潘錫生，「工業電腦技術支援服務流程之研究---以研華科技公司為例」，國立政治大學企業管理研究所未出版碩士論文，民93年。其他參考資料1. OECD, Transfer Pricing Legislation - A suggested Approach, 2011.2. Ａ公司官方網站 zh_TW
