| Summary: | 碩士 === 逢甲大學 === 商學專業碩士在職學位學程 === 106 === The purpose of this study is to explore the impact of transfer pricing on the effective tax rate of listed farms, forestry, fishery and animal husbandry companies in mainland China.It is rare to find the literature on the effective tax rate of listed farms, forestry, fishery and animal husbandry companies in mainland China.
The parent company of the foreign company or the triangle trade, using the information of the listed farms, agriculture, forestry, fishery and animal husbandry companies in mainland China, using the transfer
The pricing is used as a method for corporate tax avoidance. The empirical results show that the transfer pricing has a negative relationship with the effective tax rate.
For the overall business performance of the company, since the reform and opening up over the years, Taiwanese businessmen who have worked hard in China
Using the tax laws promulgated by the State Administration of Taxation of the People's Republic of China to save taxes in a reasonable and legal manner without tax evasion, such as setting up an OBU company overseas through a tax haven, and then passing the domestic after-tax surplus through the relationship enterprise. The transaction, transfer to the tax-free area or the 10% reduction of income tax expenses in the free trade zone has reached the purpose of saving taxes.
This profit model, commonly known as "triangular trade", is a widespread tax avoidance by Taiwanese businessmen in various ways in mainland China. But now, on March 17, 2017, China has officially issued the "Special Tax Investigation Adjustment and Mutual Negotiation Program". The Administrative Measures and (No. 6 Announcement or Administrative Measures) were implemented on May 1 as the target for a comprehensive review of the pricing of transfer pricing tax in mainland China.
This study used a sample of mainland China companies from 2007 to 2016. The results showed that mainland Chinese companies did use transfer pricing to allow companies to achieve effective tax rates. This conclusion is consistent with previous scholars' experts and research papers and expectations. It shows that the transfer price has a negative relationship with the effective tax rate.
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