跨國企業海外子公司移轉訂價因稅務因素對內部管理績效評估的影響 -以台灣品牌企業海外銷售型子公司為例

Abstract

隨著國際化趨勢與公司業務拓展，台灣跨國企業在海外設立子公司或分公司等據點已是不可避免的常態。跨國企業以財務數字目標來管理子公司原本理應是最客觀合理也是最有效的管理方式，但是實務上子公司的財務報表卻因受到關聯交易移轉訂價的影響，做為管理績效評估工具的合理性及有效性都面臨考驗。主要原因為移轉訂價除了管理層面外，還需考量稅務層面，欲兩者兼顧往往相當困難。 本文主要針對品牌跨國企業海外銷售型子公司移轉訂價以及績效評估進行深入的討論及分析。由海外子公司價值鏈活動以及功能與風險的觀點出發，探討跨國企業海外子公司以責任中心為核心的績效評估方式，以及移轉訂價因管理及稅務目的的不同對子公司績效評估所造成的影響。再以A、B、C三家個案公司面對前述問題的解決方式進行分析。 經由實務及個案的分析，部分跨國企業因考量移轉訂價稅務因素對子公司財務報表的影響，多以管理報表做為子公司績效評估的工具。在個案分析中也對個案公司管理報表有深入的探討。

With the trend of internationalization and the expansion of the business, it is inevitable that Taiwan multinationals set up subsidiaries or branches overseas. Multinational corporations set the goal for subsidiaries based on financial figures as management tool, which is supposed to be the most objective and effective. However, in practice, the financial statements of the subsidiaries are affected by the transfer pricing of the related transactions. Therefore, the rationality and effectiveness of the management performance evaluation are questioned if purely using subsidiaries’ financial statements as the tool. The main reason is that in addition to the management consideration, the impact of tax issues caused by transfer pricing also need to be considered. It is usually difficult to cover all different purposes. This paper focuses more on discussing and analyzing the transfer pricing and performance evaluation of overseas sales subsidiaries of brand multinational corporations. Starting from the perspective of value chain activities and functions and risks, I next discuss the responsibility center as the core performance appraisal method for overseas subsidiaries of multinational corporations, and the impact of transfer pricing on the performance evaluation of subsidiaries due to the different purposes of management and taxation. Further, I analyze A, B, C three case companies about the problems they are facing and the solutions of the abovementioned issues. Through the practice and the case analysis, in consideration of the taxation factors of transfer pricing which will affect the financial statements of subsidiaries, some of multinational corporations use management report as the tool for the performance evaluation of the subsidiaries. In the case study, there are also in-depth discussions about management reporting for the case companies.