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    請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/23578


    題名: 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
    作者: 湯智凱
    貢獻者: 國際企業管理學系
    關鍵詞: 關稅
    tariff
    企業所得稅
    corporate income tax
    經營績效
    operating performance
    價格移轉策略
    transfer pricing
    日期: 2012
    上傳時間: 2012-11-01 10:35:42 (UTC+8)
    摘要: 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.
    顯示於類別:[企業管理學系暨國際企業管理研究所] 博碩士論文

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