所得稅法第四十三條之一非常規交易調整的研究

A Study on Allocation,Distribution or Apportionment to Non-arm's Length Transaction of Article 43-1 of Income Tax Law

系所名稱：財經法律研究所 學位別：碩士 畢業學年：92年 指導教授：盛子龍、高儷華 本論文共分五章，第一章緒論。第二章先探討租稅規避性質，並界定非常規交易為租稅規避下位類型， 長久以來，實務界對所得稅法第四十三條之一之要件「關係人」、「非常規交易」標準不清，本文整理我國行政解釋，並參酌美國判例、大陸行政規章，建立一套關係人判斷標準以供參考；非常規交易範圍廣泛是實務上爭議最多之處，本文以美國內地稅法第482條施行細則為藍圖，設立兩階段模型，即前面「判斷階段」之標準也應是後面「調整階段」的標準，並粗分五種交易類型（貸款或預收款、勞務提供、有形資產之使用、無形資產之移轉或使用、有形資產之移轉），針對不同類型特性，使用不同衡量方法建立常規交易區間，交易結果不合常規區間者為非常規交易，應調整為常規。此外，探討另兩項實體要件「稅捐負擔的減輕」、「主觀的規避意圖」與程序要件「經財政部核准」。該法條文義上並無主觀規避意圖，但法理上，應有當事人主觀意圖。另程序上應經財政部核准，否則該處分即有瑕疵，但得補正。第三章討論非常規交易之調整方法，先分析查核準則第114條之1第1項對所得稅法第43條之1調整方法之兩大限制，一是調整方法的使用順序，但此也連帶限制了選擇建立常規交易標準的方法；二是調整方法選擇可比較對象的範圍，但本文認為該條文部分無法滿足實務操作需要，應修正以實踐該條款立法目的。現有推計課稅方法亦應可作為非常規交易調整方法，若有不同調整方法，應採用最合理、最可能核實課稅之方法。預先訂價協議機制的施行是一個國際趨勢，查核準則第114條之1第2項之立法目的即是建立此機制，本文第四章介紹美國預先訂價協議機制依據之法規命令Revenue Procedure96-53。我國預先核定交易價格之法律性質為行政處分，納稅人日後據此申報所得稅，機關亦受其拘束決定課稅處分，此與美國法例性質不同。 第五章為結論與建議。

This thesis mainly concentrates on the issue of distribution, apportionment, or allocation to non-arm’s length transaction of Article 43-1 of Income Tax Law. In practice, there are disputes about non-arm’s length standard between taxpayers and National Tax Administration. Indeed, it is hard to have a standard for every type of transactions. In United States, IRS use the methodology to evaluate transactions made by which two or more organizations, trades, or businesses owned or controlled directly or indirectly by the same interests. There is a Advanced Pricing Agreement system in U.S. which is effective way to solve the disputes between taxpayers and IRS. In 2004, we have the similar system which has few discussions in Taiwan. The scheme of this thesis is divided into five chapters as follows:Chapter 1 illustrates the incentives for writing and the methodologies adopted in this paper.Chapter 2 discusses the elements of Article 43-1 of Income Tax Law which including businesses owned or controlled directly or indirectly by the same interests, non-arm’s length standard, tax avoidance result, intension, necessary procedure. The legal effect of anti- tax avoidance law is also issue of this chapter.Chapter 3 analyzes the method of regulation 114-1 which can use to distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if they were involved in taxes avoidance. The methods to estimate Income tax also have the same function. Chapter 4 introduces basic concepts of Advanced Pricing Agreement system and discusses the legal effect of our new system. Chapter 5 itemized issues as well as propositions pertaining to remark a brief conclusion and suggestion.