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研究生:劉雲駒
研究生(外文):Yun-Chu Liu
論文名稱:台商企業個體設計之個案分析
論文名稱(外文):The strategic analysis of the design of individual enterprise of Taiwanese Small and Midium Enterprises
指導教授:林嬋娟林嬋娟引用關係
指導教授(外文):chan-chuan Lin
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:會計學研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
論文頁數:63
中文關鍵詞:台商境外公司移轉計價
外文關鍵詞:Taiwaness BusinessmenOut-Of-Border CompanyTransfer-Pricing
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大陸自實施「改革開放」以來,便積極的引進外資在大陸進行投資,以加速經貿發展。由於大陸擁有成本較低的土地、人力及稅負優惠,使得台灣企業前仆後繼的展開大陸投資之旅。
兩岸政府各自規定了相關的對外投資者與前來投資者的管理法規。由於這些管理法規訂定的出發點,有著相互衝突與矛盾。台商難以用單一個企業個體營運而能符合兩岸的法規,所以必須設計兩個以上的企業個體,符合兩個政府相互衝突的投資管理及營運相關法規。
合法納稅及稅務規劃,是企業內部管理非常重要的活動。如何使企業所負擔之租稅成本降至最低之租稅規劃,對於企業的生存與競爭具有莫大的影響力。個案公司利用境外公司來進行移轉計價,達到節稅的目的。移轉計價是配置不同責任中心資源的工具,也是因應動態環境變動、策略運用及組織運作之最佳管理控制程序和權變手段。
本研究乃以典型的投資大陸中小型製造業的台商作為研究對象,並以國內未公開發行之ASM集團公司為例,對其主要活動與企業個體作分析。重新審視個案公司企業個體之建立,及價值鏈主要活動的分工。將不合時宜的部分加以修正,使修正後企業個體的設計符合近期的法令規範,更能正確的衡量公司主要活動間的成本關係,並調整價值鏈主要活動的分工,以增加個案公司整體利益與經營效率。
本研究歸納出個案公司在設計企業個體時所面臨的挑戰與困難,包括了以下三點。
第一,兩岸的投資管理法規日新月異。大陸的台商必須時時留意法令的變化,在法令轉變成對經營的機會時,能快速的利用取得優勢;在法令轉變成對經營的威脅時,能快速的解決避免形成劣勢。
第二,兩岸商業法規皆尚未完全與國際接軌,且相互不一致。使得投資大陸的台商必須投注額外的心力以符合雙邊要求。
第三,中小型企業缺乏資源與人力,無法如同大型企業於會計部門或其他部門撥出專人,因應不斷更新及不同的兩岸投資管理法令與會計法規。
個案公司在設計企業個體時,也同時達到了三個好處:
一、 境外公司達到經營效率與節稅之雙重目的
由個案公司所設立之境外公司各有其不同的功用。個案公司靈活運用了境外公司的設立,達成經營效率與節稅成果的提升。
二、 建立策略性成本管理的基礎
由個案公司從事大陸投資之企業個體設計,可清楚的定位各子公司之間的分工,易於訂定移轉計價的原則,且易於編制合併報表,而完整揭露個案公司之成本與獲利。
三、 便於將會計工作委外
由於本個案公司係屬中小企業,會計人力資源不足,必須將某些功能委外。設計了各個獨立企業個體後,可依企業個體的不同性質與地理位置,分別委託不同的外部機構協助。
由以上結論,本研究提出建議如下:
一、 對企業界之建議
1. 中小企業資源有限,應善加利用外部資源。
2. 中小企業不可將大陸公司的財務人員定位為簿記人員。
3. 財務人員應本地化,外部資源亦應本地化。
二、 對政府之建議
「積極開放」多一點,「有效管理」少一點。
三、 個案公司之建議
1. 企業不分大小,應善盡社會責任。
2. 中小企業也必須持續改進甚至創新。
四、 對後續研究者之建議
後續研究者可研究台商在大陸投資面臨的動態經營環境,包括法令的變化趨勢、利用境外公司操作的便利性及限制性。
Title:The strategic analysis of the design of individual enterprise of
Taiwanese Small and Midium Enterprises
Name:Liu, Yun-Chu
Advisor:Lin, Chan-Jane, Ph.D.
Month/Year:May 2005
The Mainland China has positively attracted foreign capital to accelerate the economics and trade development since the implementing the so called "reform and open policy". The lower cost of land and the preferential benefit of manpower and tax burden have made the Taiwanese enterprises to eagerly launch the investment travel to the Mainland China.
Both governments of Taiwan Straits had stipulated the related laws and regulations for the investing management respectively. However, the initial idea of stipulating these management laws and regulations has the mutual conflict and contradiction. Therefore, the Taiwanese businessmen cannot conform uses the sole enterprise individual transport business but to be able with difficulty to conform the laws and regulations of both governments, they must design at least two individual enterprises to conform the related laws and regulations of investment and business management which two governments mutually conflicts.
The legitimate tax payment and the plan of tax affairs are the most important activities of internal management. The plan of how to lower the tax burden of the enterprise has the greatest influence regarding enterprise''s survival and competition. The case company uses the out-of-border company to achieve the goal of lower tax by transfer-pricing activities. Transfer-pricing is a very effective management and control tool for the disposition of different responsibility center to accommodate the dynamic change of environment, the utilization of strategy and the business operation of organization.
This research is based on the typical middle and small scale manufacturing industry Taiwanese businessman which investing in Mainland China and uses unpublicized ASM group company as an example to analyze to the major activity of individual enterprise. The focus is re-examining the establishment of the individual enterprise and the major dividing activities of value chain. The inappropriate part of performance will be revised to make the design of establishing the individual enterprise to conform to the most recent standard law and be able to measure cost relationship among the major activities for the adjustment of value chain, and then to increase the overall benefit and management efficiency of the case company.
This research deduces three conclusions about the challenge and difficulty when the case company designs the individual enterprise. First, the laws and regulations of investment management change rapidly even with each new day. The Taiwanese businessman in Mainland China must pay attention to the law at times of the change to catch the management superiority when the law is transformed to favor business and to avoid forming the inferiority immediately when the law is transformed to thread the management activities. Second, the commercial laws and regulations in both governments not only all are not yet completely connected to the international rails, but also are mutually inconsistent to each other. This causes the Taiwanese businessman who invests in the Mainland China has to pay the extra mental effort to conform to the bilateral requirement. Third, the small and medium-sized enterprise lacks the resources and the manpower and therefore is unable to be similar as major large companies to allocate the specialist in accounting department or other departments in accordance to the different and unceasingly renewal investment management laws and accounting regulations between two governments.
The case company has also simultaneously achieved three advantage when designs the individual enterprise. First, the establishment of out-of-border company achieves both the management efficiency and the festival tax reduction benefits. The usage of different function of out-of-border company has promoted the dual benefits of both the management efficiency and the festival tax reduction.
Second, the establishment of the foundation of strategic cost management. From the different function of individual enterprise the case company established, the position and cooperative performance of subsidiary companies are clear for establishing the principle of transfer-pricing and for merging the business reporting forms to reveal the cost and earning of the entire company completely.
Third, it is convenient and advantageous for out-sourcing the accounting activities. The manpower of accountant is limited because the case company is small- and medium-scale enterprise, some work therefore need to outsourcing. After establishment of individual and independent enterprise, some work can separately entrusts the assistance from different exterior organization based on the heterogeneity and the geographical position of the individual enterprise.
Based on the above conclusions, this research raises the following proposals: First, to the enterprise:
1. Mid- and small-scale enterprise is limited in the resources, should actively uses exterior resources.
2. Mid- and small-scale enterprise should not locate the mainland company''s financial personnel for the bookkeeping personnel.
3. The financial personnel should be localized, and exterior assistant resources should also be localized.
Second, to the government:
"The positive opening" should be well more than "the effective management". Third, to the case company:
1. The enterprise no matter what the size should profoundly take social responsibility.
2. Mid- and small-scale enterprise also must continue to improve even innovates. Fourth, to the following researchers:
The following researchers can be benefited by catching the nimble picture of Taiwanese businessman who invests in Mainland China and the dynamics of business management they have to face including the changing tendency of law and the convenience and restriction of operation with out-of-border company from this research.
第一章 緒論 …………………………………………………………1

第一節 研究動機與目的…………………………………………1
第二節 研究範圍 …………………………………………………6
第三節 研究貢獻…………………………………………………10
第四節 研究架構…………………………………………………12

第二章 文獻及法令探討……………………………………………14
第一節 境外公司………………………………………………14
第二節 移轉計價………………………………………………19
第三節 台商赴大陸投資之大陸相關法令……………………28
第四節 台商赴大陸投資之中華民國相關法令………………32

第三章 個案公司介紹………………………………………………38
第一節 歷史沿革………………………………………………38
第二節 主要作業活動與分工…………………………………39
第三節 組織集團架構…………………………………………40

第四章 企業個體設計與檢驗………………………………………43
第一節 虛擬(境外)企業個體的設計………………………43
第二節 主要交易模式 ………………………………………45
第三節 企業個體設計的困難與挑戰 ………………………52

第五章 結論與建議…………………………………………………55
第一節 結論……………………………………………………55
第二節 研究限制與建議………………………………………57

參考文獻 ………………………………………………………………61
一、中文部分
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二、英文部分
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2.Koenig, P. , 2005 “Australia,” International Tax Review London:p. 1
3.Litsky, D. , 2005,“PricewaterhouseCoopers loses transfer pricing specialist,” International Tax Review London:p. 1
4.Mui, M. and J. Su , 2005, “Tax administration strives for fair play on transfer pricing,” International Tax Review London:p. 27-30
5.Porter, M. ,1984, “Competitive Advantage,” New York:Free press
6.ROBERT, R., 1995∼1999 ,“In An Uncertain World-Tough Choices from Wall Street to Washington,” WEISBERG
7.Rolfe, C. , 2005, “New rules for transfer pricing disputes in Europe,” International Tax Review London:p. 15-17
8.Saha, R., 2005,“Tax''s 2005 crystal ball,” International Tax Review London:p. 1
9.Schefer, B., 2005, “Special focus: Switzerland,” International Tax Review London:p. 1
10.Takisaki, A. , 2005, “Japan,” International Tax Review London:p. 1
11.Taguchi, K., 2005,“Tax treaty signifies new start for Japanese transfer pricing,” International Tax Review London:p. 1
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