A Study on the Transfer Pricing between Cross-strait in Effective Tax Rate Difference - Evidence from Taiwan's and China's Listed Companies of Food Industry
| Autor: | HO,CHENG-KUN, 何成崑 |
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| Rok vydání: | 2018 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 106 This study discusses the jurisdictions that have committed to the internationally agreed tax standard, but have notyet substantially implemented,and Jurisdictions that have not committed to the internationally agreed tax standard of tax havens listed by the Organization for Economic Co-operation and Development (OECD) in 2009 in order to seek transparency and fairness in tax rates, tax systems, and the management of multinational companies in the country. Whether the stratum can still use the arrangements for the transfer of pricing transactions between related parties can reduce the difference in effective tax rates between Taiwan and mainland China in order to minimize the tax burden. This study was conducted from 2007 to 2016 on Taiwan and Mainland China listed (cabinet) food industry (manufacturing) companies as a research sample to observe whether the domestic and mainland governments checked the irregular transfer pricing transactions before and after 2010. The degree is different, so that multinationals can operate the transactions of unconventional relations between the two sides of the strait, which in turn affects the overall tax burden of multinational corporations and affects the gap between the effective tax rates and tax differences between the two sides of the strait. The empirical results show that before the OECD announced the list between 2007 and 2009, before the government’s anti-tax avoidance mechanism was not perfect, the Taiwan Food Industry Corporation had a negative impact on the effective tax rate through the transfer of the net price of the pricing transaction. The higher the net transfer price, the lower the tax burden on the enterprise, but it has no significant effect. In addition, between 2010 and 2016, after the OECD announced the list, the cross-strait government tax inspection mechanism is relatively sound. Towards positive, Taiwan Food Industry Corporation has a low degree of unconventional trading, and the net transfer rate of enterprise transfer transactions is positively correlated with the effective tax rate, indicating that the more the related parties transfer the price of the price, the greater the effective tax rate and the tax burden of the enterprise. The larger, the higher the chances of government investigations to pay taxes. In addition, since the tax rate of domestic profit-making business has been reduced from 25% to 17% in 2010, the tax difference between the two sides has decreased, and the incentives for enterprises to transfer the price to reduce the cross-strait tax burden have also decreased. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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