| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 102 === Abstract
With constantly rising production costs, the primary purpose of this study is how Taiwanese manufacturers can effectively trade between global affiliated companies to reduce costs.
This study focuses on tax saving planning of enterprises. With cases analysis and comparison, the details of four operations that are most commonly used will be discussed. First, considering the regulations of transfer pricing and taxing, correct pricing strategy is provided to help enterprises on deferred taxes legitimately. The second part will cover deferred overseas earnings for distribution. By using offshore tax-free countries effectively, an enterprise can deferred tax, and increase its working capital and profit. On top of that, an enterprise can use standby letters of credit through banks to plan the repatriation of overseas funds, and allow more flexibility in the use of company funds. The third part puts emphasis on the characteristics of polygonal trading enterprises. In order to avoid fine or unnecessary tax, different cases will be discussed to illustrate how to handle business tax properly. At last, con and pro of cross-shareholdings is examined. The intention is to promote enterprises’ understanding on tax saving, and minimize illegal practices.
Through this study, enterprises will understand how to do tax saving plan legitimately, and strengthen competitiveness. Fiscal woes will mostly likely to be avoided.
Keywords: affiliates， Tax planning，transfer pricing,
polygonal trade, cross-shareholdings.
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