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研究生:湯智凱
研究生(外文):Tang, Chih-kai
論文名稱:多國籍企業之價格移轉策略對地主國租稅環境與經營績效關係影響之研究
論文名稱(外文):The Motivator Effect of MNEs Transfer Pricing Strategy on the Relationship between Tax Rate Environment and Business Performance
指導教授:林彩梅林彩梅引用關係
指導教授(外文):Lin, Tsai-Mei
口試委員:林淑珍張琦雅
口試委員(外文):Lin, Shu-JhenChang, Chi-Ya
口試日期:2012-06-21
學位類別:碩士
校院名稱:中國文化大學
系所名稱:國際企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:95
中文關鍵詞:關稅企業所得稅經營績效價格移轉策略
外文關鍵詞:tariffcorporate income taxoperating performancetransfer pricing
相關次數:
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  • 下載下載:4
  • 收藏至我的研究室書目清單書目收藏:1
企業全球化是最近十年來國際經濟上最為重要的課題,政府將企業國際化、全球化視為國家經濟發展的基礎。本研究問題探討地主國租稅環境與經營績效之關係及價格移轉策略是否對造成干擾之影響。
  研究方法採用問卷調查法收集資料。問卷對像為美、日、德在台子公司。發出問卷300份,回收184份,有效問卷164份。研究發現(1)地主關稅與所得稅稅率越高,則子公司之國內市場銷售成長率、外銷成長率、純益率越低;(2)當地主國關稅稅率越高,多國籍企業會採行低報價價格移轉策略,將利潤留在地主國子公司,追求整體利益極大化。當地主國所稅率越高,多國籍企業會採行高報價價格移轉策略將利潤留在母國,降低子公司經營績效;(3)美、日、德為減少關稅稅賦,以德國認同會實施價格移轉策略的比例最高、日本最低;為減少所得稅稅賦,以美國認同會實施價格移轉策略的比例最高、日本最低。
  研究結論多國籍企業為達成整體利潤極大化,在面對不同租稅環境會實施價格移轉策略以達到最小化稅賦之目標。本研究建議各國政府在制定稅率之際,宜參考周邊各國之稅率,以避免多國籍企業因地主國較高之稅率而實施價格移轉策略、且避免實施高稅率而損及稅收與租稅競爭力。

Corporate globalization is the international economy over the past decade, the most important issue, the government will enterprise internationalization and globalization as the basis for national economic development. Of this study was to explore the relationship of the tax environment and business performance and price of the host country migration strategy is to cause interference.
The study used a questionnaire to collect information. Questionnaire as for the United States, Japan, Germany in the Taiwan subsidiary. 300 questionnaires were issued, 184 returned, 164 valid questionnaires. Study found that (1) the landlord on Tariffs and higher income tax rate, is a subsidiary of the domestic market growth rate, export growth rate, net profit rate of the lower; (2) the local host country the higher the tariff rate, multinational corporations will adopt a low offer price migration strategy, the profits stay in the host country subsidiary, the pursuit of the maximization of the overall interests. Local host country tax rate the higher the multinational enterprises will adopt the high offer price migration strategy profits remain in the home country, reducing the performance of its subsidiaries operate; reduction of tariff taxes (3) the United States, Japan, Germany, Germany identity the highest proportion of Japan's lowest price of the migration strategy; to the United States agree to reduce income tax taxes the highest proportion of price of the migration strategy, Japan the lowest.
Maximization of the conclusions of multinational enterprises to achieve overall profit in the face of the different tax environment will implement price migration strategy in order to achieve the goal of minimize taxes. This study suggests that governments in setting tax rates should refer to the tax rates of neighboring countries in order to avoid price migration strategy due to the higher rate of the host country and multinational corporations, and to avoid the implementation of the high tax loss and tax and tax competition force.
內容目錄 .................... i
表目錄  .................... ii
圖目錄  .................... iii
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........... 4
第二章  文獻探討................ 6
  第一節  多國籍企業............. 6
  第二節  價格移轉策略............ 14
  第三節  多國籍企業經營績效......... 31
第四節 價格移轉策略對租稅環境與經營績效之關
係................. 35
第三章 研究設計................ 38
第一節  研究架構.............. 38
  第二節  研究假設.............. 40
  第三節  變數定義.............. 44
  第四節  抽樣對象與方法........... 45
  第五節  資料分析法............. 46
第四章  美、日、德在台子公司之實證結果..... 48
  第一節  樣本與資料收集........... 48
  第二節  信度分析.............. 50
  第三節  敘述性分析比較........... 55
  第四節  各變數相關分析........... 61
第五章  結論與建議............... 73
  第一節  結論................ 73
  第二節  研究建議.............. 82
  第三節  研究範圍與限制........... 82
參考文獻  .................. 84
附錄   研究問卷................  92


表 目 錄

表 2-1 價格移轉之各種誘因............ 17
表 2-2 影響價格移轉的環境因素.......... 18
表 4-1 美、日、德在台子公司有效問卷結構表.... 48
表 4-2 美、日、德產業別有效問卷結構表...... 49
表 4-3 美、日、德在台子公司投資行太有效問卷結構表 49
表 4-4 美、日、德在台子公司高階主管國籍有效問卷表 50
表 4-5 多國籍企業對稅率認知之信度分析...... 51
表 4-6 多國籍企業對經營績效之信度分析...... 52
表 4-7 多國籍企業價格移轉策略之信度分析..... 54
表 4-8 美、日、德在台子公司對關稅之態度比較表.. 56
表 4-9 美、日、德在台子公司對所得稅之態度比較表. 57
表 4-10 美、日、德在台子公司實施價格移轉策略之內部
動機比較表................ 58
表 4-11 美、日、德在台子公司實施價格移轉策略之外部
動機比較表................ 60
表 4-12 關稅、所得稅稅率認知與經營績效之相關分析. 61
表 4-13 假說 2-1-1線性迴歸............ 65
表 4-14 價格移轉策略對關稅稅率與市場銷售成長率干擾
效果................... 65
表 4-15 假說 2-1-2線性迴歸............ 66
表 4-16 價格移轉策略對關稅稅率與外銷成長率之干擾效
果.................... 67
表 4-17 假說 2-1-3線性迴歸............ 68
表 4-18 價格移轉測對關稅稅率與純益率之干擾效果.. 68
表 4-19 假說 2-2-1線性迴歸............ 69
表 4-20 價格移轉策略對所得稅稅率與國內市場銷售成長
率之干擾效果............... 70
表 4-21 假說 2-2-2.線性迴歸............ 71
表 4-22 價格移轉策略對所得稅稅率認知與外銷成長率之
干擾效果................. 71
表 4-23 假說..2-2-3.線性迴歸............ 72
表 4-24 價格移轉策略對所得稅稅率認知與純益率之干擾
效果................... 72
表 5-1 研究結果彙整表.............. 74
表 5-2 美、日、德在台子公司價格移轉策略態度比較表 79
表 5-3 美、日、德在台子公司價格移轉策略之內外部動
機意願比較表............... 81

圖 目 錄

圖 2-1 國際產業分工類型............... 9
國 3-1 研究架構圖.................. 39

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