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系統識別號 U0026-2606201423434400
論文名稱(中文) 關係人交易:學術與實務議題探討
論文名稱(英文) Related Party Transactions: Academic and Practical Issues
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 102
學期 2
出版年 103
研究生(中文) 劉梧柏
研究生(英文) Wu-Po Liu
學號 R16011153
學位類別 碩士
語文別 英文
論文頁數 65頁
口試委員 指導教授-邱正仁
口試委員-黃華瑋
口試委員-周庭楷
中文關鍵字 關係人交易  移轉訂價  集團企業 
英文關鍵字 Related Party Transactions  Transfer Pricing  Business Groups 
學科別分類
中文摘要 本論文彙整了研究以營運目的之關係人交易所需的相關資料。過去探討關係人交易的文獻大多將關係人交易定位為進行舞弊的手段,但我們認為關係人交易不僅可以是管理階層進行掏空或是操弄財務報導的工具,也可以是以營運為目的之經常性關係人交易。而過去文獻並未對此種關係人交易進行過太多的討論,因此我們撰寫此回顧性的論文,可作為未來研究此議題的一個基礎。

在本篇論文中,我們透過四個模擬情況介紹關係人交易的實務運作型態,以及不同的手法對於公司財務報導及營運之影響。為了解公司在進行關係人交易所面臨的限制,我們也收集在整個交易運作過程中所需遵循的法規。我們也回顧了過去與關係人交易相關的文獻,包含三個領域,主要分為關係人交易相關、移轉訂價相關、集團企業相關。雖然本論文為一回顧性文章,我們仍然彙總進行實證研究所需之資料,分別來來自於現有資料庫以及透過手工收集財務報導附註揭露。起初我們利用美國的資料,但美國對於關係人交易的揭露要求並不高。而由於台灣有著特殊的商業環境,造就許多集團企業以及頻繁地進行營運目的之關係人交易,因此我們轉而研究台灣的企業。我們有進行一個初步的敘述性統計以了解實務的概況,樣本包含了自2000年至2012年台灣1,207間上市櫃公司共14,478筆觀測值。我們發現有近 60%的台灣企業有透過免稅天堂作為投資跳板到大陸投資設立子公司。最後,我們也提供一些未來的研究方向,分為關係人交易相關、移轉訂價相關、以及集團查核相關的研究議題。本研究對於研究營運目的之關係人交易是一個重要的起點和基礎。我們相信本研究可以引起大眾對此議題的關注,進而拋磚引玉,使未來有更多學者進行更深入的研究。
英文摘要 This paper summarizes the information useful for studies on operating-purpose related party transactions (RPTs) different from fraud-purpose RPTs. Prior literatures discussing RPTs focus on fraud-purpose RPTs. However, operating-purpose RPTs are also important and worth to notice. Therefore, we write this review paper because little prior papers regard this issue. We introduce the RPT practice through four simulations and the effects on financial reporting and cash parking under different cases. To understand the constraints firms faced when conducting RPTs, we gleans the regulations related to the transaction process. We review the prior literatures about RPTs, transfer pricing (TP), and business groups (BGs) because the three fields are involved during the process of RPTs. While this is a review paper, we still identify the data available from the database and from hand collection of financial reporting for future empirical studies. To grasp the circumstance, we also run a simple descriptive statistics on data we collect from the database. At first we’d like to investigate American firms, but the required disclosures about RPTs are not detail. We thus turn our attention to Taiwanese firms, forming BGs and conducting a lot of routine operational RPTs. Our sample includes 14,478 observations from 1,207 Taiwanese listed firms from 2000 to 2012. We find that almost 60% of Taiwanese listed firms invest in China through tax heavens as springboards. Finally we develop some issues for prospective researches. Our paper is a crucial beginning and foundation for studies of operating-purpose RPTs. We believe that our paper can raise the attention on this issue and trigger more studies in the future.
論文目次 Table of Contents

Abstract II
I. Introduction 1
II. Background 3
III. Definition 3
IV. Transaction Practice 4
V. Regulations 14
VI. Literatures Review 16
VII. Empirical data 21
VIII. Study Issues 24
IX. Conclusion 26
Reference 27
Appendix 34

List of Tables

Table 1 Transaction Practice-tax purposes 12
Table 2 Transaction Practice-performance purposes 13
Table 3 Transaction Practice-other purposes 13
Table 4 Descriptive Statistic 23

List of Figures

Figure 1. The way Apple saves tax through the Double Irish With a Dutch Sandwich 5
Figure 2. The structure of a BG(A) and RPTs in this group 6
Figure 3. The structure of a BG(B) and RPTs in this group 7
Figure 4. The structure of a BG(C) and RPTs in this group 7
Figure 5. The structure of a BG(D) and RPTs in this group 8
Figure 6. The simulation background 8
Figure 7. Case 1 avoiding no tax 9
Figure 8. Case 2 avoiding tax in China 10
Figure 9. Case 3 avoiding tax in China and in Taiwan 11
Figure 10. Case 4 avoiding tax extremely 11
參考文獻 Regulations and Others
AICPA 2012.12.05 AU-C Section 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-C-00600.pdf
China State Administration of Taxation 2008.01.01 Implementing Measures for Special Tax Adjustment
http://wenku.baidu.com/link?url=NM06YtHZTbkl1k6ulRkFF2Hhamu7-9rCu9U8il0oMK1VRbETNkVwb0QHVX9Jpbxg8ZXVNW5lE3yeWsCaIveqnBD4SJZdh8DanY2q3VfZFCe
China State Administration of Taxation 2008.01.01 Regulation on the Implementation of the Income Tax Law of the People’s Republic of China
http://bk.mylegist.com/bilingual/4347.html
China State Administration of Taxation 2008.01.01 The Law of the People’s Republic of China on Enterprise Income Tax
http://finance.shufe-cec.com/cwzd/116/
IASB 2012.01.01 IAS 24: Related Party Disclosures
http://www.ifrs.org/Documents/IAS24.pdf
Taiwan Financial Supervisory Commission 2012.07.26 Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0400058
Taiwan Financial Supervisory Commission 2013.01.23 Supplementary Provisions to the Taiwan Stock Exchange Corporation Rules for Review of Securities Listings
http://eng.selaw.com.tw/FLAWDAT0202.asp
Taiwan Investment Commission 2008.08.29 Principles of Examination of Investment or Technical Cooperation in Mainland China
http://www.moeaic.gov.tw/system_external/ctlr?PRO=LawsLoad&id=9
Taiwan Investment Commission 2013.01.16 Regulations Governing the Approval of Investment or Technical Cooperation in Mainland China
http://law.moj.gov.tw/LawClass/LawOldVer.aspx?Pcode=Q0040001&LNNDATE=20020424&LSER=001
Taiwan Ministry of Finance 2004.12.28 Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0340019
Taiwan Ministry of Finance 2013.01.30 Company Act http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=J0080001
Taiwan Ministry of Finance 2014.01.18 Income Tax Act
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0340003
Taiwan Stock Exchange Market Observation Post System http://mops.twse.com.tw/mops/web/index

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