| Summary: | 碩士 === 國立屏東大學 === 國際貿易學系碩士班 === 106 === Enterprises pursue business profit and reduce tax burden, expand market share and reduce operating costs, set up branches or subsidiaries in various places, cancel agents and distributors, directly operate the market, or invest the capital into comparative advantage areas, engage in production and assembly, and then transferred to the relationship between the finished product, in order to enhance competitiveness, multinational companies then shape. Such transactions between related parties are enough to affect the national tax and fiscal planning. When these physical assets pass through the border, how the Customs determines its value will affect the collection of duties and business tax, Follow-up profit-making business tax levied. For the principle of tariff and income tax valuation, the differences in principle still need to be integrated. To this end, the International Chamber of Commerce (ICC) has lobbied the World Trade Organization (WTO) to reconcile the valuation technical specifications of both and study its feasibility . The relevant laws and regulations are stipulated in accordance with the rules and regulations, and the customs shall handle the assessment of the dutiable value of the imported goods. My country’s enterprises set up subsidiaries in other countries and the enterprises of other countries also set up branches in our country. The tax authorities in the Mainland authorities are also based: The "Unfair profit making business transferred the price verification rules" and the "Price pre-nuclear agreement" check the income tax of such enterprises.
In order to make both parties involved more understand the relevant regulations and trends, by analyzing the methods of customs valuation and transfer pricing, the customs officers and tax collector personnel can clearly recognize each other's roles so that the government can recognize the government's position and eliminate unnecessary Conflict and misunderstanding make the fiscal policy of the government clear and transparent.The Customs Valuation Commission reaffirms that the transaction price is the primary basis for assessing customs duties in accordance with the Article VII implementation agreement of GATT 1994 (hereinafter referred to as "the Agreement"); if the customs have reason to suspect that the declared price of the trades or documents submitted by the traders is false or In the case of incorrectness, the Customs will have to handle it. It emphasizes that the Customs and Excise Department shall not undermine the legitimate commercial interests of traders in carrying out the above-mentioned handling. The provisions of Article 17 and Annex 6 to Article 6 of this Agreement and the relevant resolutions of the Customs Valuation Committee shall be taken into account.
Here is the resolution:
The Customs Valuation Commission reaffirms that the transaction price is the primary basis for assessing customs duties in accordance with the Article VII implementation agreement of GATT 1994 (hereinafter referred to as "the Agreement"); if the customs have reason to suspect that the declared price of the trades or documents submitted by the traders is false or In the case of incorrectness, the Customs will have to handle it. It emphasizes that the Customs and Excise Department shall not undermine the legitimate commercial interests of traders in carrying out the above-mentioned handling. The provisions of Article 17 and Annex 6 to Article 6 of this Agreement and the relevant resolutions of the Customs Valuation Committee shall be taken into account.
Here is the resolution:
(1) Customs may require the importer to provide further clarification (including the provision of documents or other evidence) when the Customs has reason to suspect that the price quoted on the trader's account or the price of the document is false or incorrect, in order to prove that the declared price is the importer The amount paid or payable after the adjustment in accordance with the provisions of Article 8. If there is still any reasonable doubt as to the truth or correctness of the declared price if further information is obtained or no reply has been made by the trader, the Customs and Excise Department may, subject to the provisions of Article 11, find it impossible to identify the importer according to the provisions of Article 1 The duty-paid price. Before finalizing the decision, the customs shall communicate with the importer on the basis of why it suspects that the details or the documents submitted by the importer are untrue or incorrect, and if the importer so demanded and should do so, it shall give the importer a reasonable opportunity reply. The final decision of the Customs and its reasons should be notified in writing to the importer.
In order to make both parties involved more understand the relevant regulations and trends, by analyzing the methods of customs valuation and transfer pricing, the customs officers and tax collector personnel can clearly recognize each other's roles so that the government can understand the government's position and eliminate unnecessary Conflict and misunderstanding make the fiscal policy of the government clear and transparent.
The Customs Valuation Commission reaffirms that the transaction price is the primary basis for assessing customs duties in accordance with the Article VII implementation agreement of GATT 1994 (hereinafter referred to as "the Agreement"); if the customs have reason to suspect that the declared price of the trades or documents submitted by the traders is false or In the case of incorrectness, the Customs will have to handle it. It emphasizes that the Customs and Excise Department shall not undermine the legitimate commercial interests of traders in carrying out the above-mentioned handling. The provisions of Article 17 and Annex 6 to Article 6 of this Agreement and the relevant resolutions of the Customs Valuation Committee shall be taken into account.
Here is the resolution:
(2) It is entirely appropriate for Members to assist other Members in applying this Agreement on the basis of mutually agreed terms.
(3)My country’s transfer pricing verification system is to prevent the profit-making business and related businesses or relationships to avoid or reduce the tax obligations by non-conventional arrangements for the tax system, and to make My country’s income tax system with the international trend of convergence, the Ministry of Finance On December 28, 1993, the Company issued the "Unfavorable Rules for Transfer Pricing Investigation of Profit Taxes on Unfavorable Business Income Taxes" and established the recognition standards and relevant adjustment methods for non-compliance transactions, so that both parties can jointly comply with the basis for checking the income tax in My country’s major institution.
(4) Transfer pricing refers to the price or profit as stipulated in the profit-making business when engaged in controlled transactions. Its checking system is to assess whether the results of the controlled transactions meet the common basis of common practice when it is required to apply for both income tax declaration and verification. Institutional specification are not only the obligation that the enterprises should shoulder, but also make more use of the transfer pricing analysis documents as a tool to measure the management performance in order to create greater value for the enterprises themselves and reduce the tax risks.
The research method of this dissertation is based on the case of companies adopting comparative profit method, mainly discussing the degree of consistency of comparable objects as a judgment indicator of trustworthiness of transfer pricing analysis. The research method adopts hypothesis testing and calculates with P- value method. Estimate the probability of each of the audited tax evasion duties and income tax and its estimated annual tax evasion rate as a percentage of GDP. Assuming the test first makes assumptions about the maternal parameters and then using the statistics obtained from the samples, decides to accept the hypothesis Or reject the statistical method of the hypothesis and strengthen the use of the P-value method or standard statistical test, the test statistics into standard test statistics, and then test the credibility of the method.
Finally, the paper concludes with the conclusion that this study suggests the possibility of integrating the customs duties and the Mainland tax (income tax).
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