轉讓定價文檔規則正當性研究－－兼議納稅人協力義務

The Study on the Legitimacy of Transfer Pricing Document Rules: Comments on Assistance Obligation of Taxpayer

建立國際統一的轉讓定價文檔規則，構築政府間涉稅信息共用機制，以此打擊大型跨國企業集團的避稅行為，是BEPS第13項行動計畫的核心目標。轉讓定價文檔規則建立在納稅人讓渡部分隱私權之上，在協助稅務機關應對轉讓定價帶來的BEPS問題的同時，無疑也增加了企業的合規成本和商業信息洩露的風險。作為一種納稅人協力義務，規則的形式合法性應得到充分肯認，理應為納稅人積極遵守。考慮到協力義務的有限性，仍有必要以比例原則為工具探尋規則的合理限度，從而限制稅務機關權力的恣意擴張。在國際稅法規則向國內硬法轉化的過程中，此種基於制度本身正當性的思考尤為重要，以尋得國家財政增益與納稅人財產減益之間的適度平衡。

To build up unified international standards of TP ( Transfer Pricing) document rules and a systematic mechanism for intergovernmental information sharing, the 13th Action Plan of BEPS is mainly focusing on preventing multinational corporations from tax evasion. TP document rules are based on some facts that the taxpayer might give up some privacy, while assisting in the tax authorities to solve BEPS-related problems due to TP document rules. However, this implementation will raise the compliance costs and leaking risks of business information. On the one hand, as a kind of taxpayers' legal assistance obligations, the formal legitimacy of the rules should be fully agreed on by the taxpayers; On the other hand, given the limits of legal assistance, it is still necessary to explore the rationale of the rules by using the principle of proportionality and avoid arbitrary expansion of tax authorities power. During the transition from the international tax law to the domestic hard law, such consideration based on the legitimacy of the system itself is particularly important in order to find a proper balance between the national financial gain and taxpayer's property benefit.