A comparative study of Transfer Pricing System in Taiwan and China and analysis of the strategies of Taiwanese enterprises

中國大陸目前為我國對外投資比重最高的地區，台商到中國大陸設廠的家數與日俱增，兩岸經貿往來愈加頻繁，所涉及的交易事項也愈趨複雜，降低台商租稅風險係刻不容緩的事情，故擬研究兩岸移轉訂價稅制。 本研究於研究期間適逢中國大陸在2009年1月8日發布特別納稅調整實施辦法，該辦法回溯自2008年1月1日生效，主要內容有關聯訊息披露、同期文檔準備、轉讓定價審計、資本弱化、成本分攤協議、預約定價安排、一般反避稅管理、受控外國企業等規定，不但囊括了三大反避稅條款，還加上一般反避稅的補充性條款。 該辦法之嚴密周詳超乎預期，但與我國移轉訂價稅制並不完全一致，縱使跨國企業本身自認已做到誠實納稅，仍有可能遭到調整補稅，產生國際間重複課稅的情況，為避免台商遭受巨大之租稅風險，故本研究比較兩岸移轉訂價稅制之差異，並提出因應之道，留予台商參考。 台商未來要能夠在兩岸愈來愈完備的移轉訂價稅制下全身而退，一定要有完備的因應之道，不能再一昧追求最低稅負，而是應該追求最適稅負，必須要重新檢視營運及交易流程，了解各個關係企業所承擔的功能及風險，以訂定合理的移轉價格，並妥善準備移轉訂價報告。China is currently the highest proportion of foreign investment in my country, Taiwanese enterprises set up more and more factories in China. The cross-strait trades become more frequent, involving transactions become more complex. To reduce the tax risk of Taiwanese enterprises is imperative. Therefore, this study is to investigate Taiwan and China’ transfer pricing system. This study period coincides with the China promulgated the Implementation Measures of Special Tax Adjustments on January 8, 2009, retroacting back to January 1, 2008. The measures mainly contain information disclosure in associated parties, contemporaneous documentation prepared, transfer pricing audit, thin capitalization, cost contribution agreement, advanced pricing arrangement, the general anti-avoidance management, controlled foreign companies, etc. Such rules encompass not only the three major anti-avoidance provisions, but also general anti-avoidance complementary provisions. The China’s transfer pricing system is stringent than expected, but is not exactly the same with ours. Even though multinational companies consider themselves have compiled with the tax law honestly, they still may be adjusted by both fiscal authorities, resulting in the situation of international double taxation. To avoid Taiwanese enterprises suffering a great deal of tax risk, this study compared the differences of both countries’ transfer pricing system and proposed the method in respond to the system, leaving a reference to Taiwanese enterprises. Taiwanese enterprises want to be able to survive in increasingly strict transfer pricing system, must have a cautious response. Taiwanese enterprises can no longer be continuous to chase the lowest tax burden, but rather the pursuit of the optimal tax. They must re-examine the operation and transaction process, understand the function and risk in all affiliates, set a reasonable price and well prepared for the transfer pricing report