各國針對移轉訂價查核日趨嚴謹，企業移轉訂價策略已從稅負極小化、利潤最大化之目的轉為最適稅賦之調配。近年來，中國經濟快速崛起，各類基礎建設興起與房地產投資不斷推動下，使中國水泥業呈現高度發展之趨勢，故中國市場成為台灣水泥業者未來發展方向。本研究成立一甲集團，其數據資料予以情境模擬，以研究台灣水泥產業投資中國之移轉訂價操作，利用利潤分割法及成本加價法力求平衡最適稅賦及利益最大化之目標。結果顯示：移轉訂價策略考量為多構面，實難歸結「一個」最適組合，仍得考量企業目標、集團各母子公司之淨利狀態、生產效率、接單狀況及當地稅局之稽查標準等，再由上述模擬結果磨合出較適企業的最佳策略組合。
Transfer pricing regulations imposed by tax authorities across countries have be-come increasingly stringent. Multinational corporations have thus amended their transfer pricing strategies looking for tax burden minimization and profit maximization purposes to the achievement of optimal taxes. In recent years, Mainland China promotes infrastructure and real estate investment, With its rapid economic development, China demonstrated a high degree of development trends in the demand of its China's cement product. The Chinese market also becomes more and more important in the development of the cement industry in Taiwan.
In this thesis, we establish a virtual multi-national cement enterprise in Taiwan.Based on its hypothetical operation data, simulations are performed to study the transfer pricing strategy of Taiwan’s cement industry which invests in China. A mixture of the Profit - Split Method and Cost Plus Method is employed to find a solution to the target of balancing optimum tax burden and profit.
The simulation results show that: transfer pricing strategies vary when facing different situations. It is difficult to identify to “an optimal combination” for all cases. A best strategy is the outcome after taking all relevant factors into considerations.
