移轉價格稅制 硏究

Abstract

移轉價格 課稅制度는 世界經濟의 國際化에 따라 各國이 自國의 課稅權의 確保 차원에서 매우 尖銳한 關心을 보이고 있는 分野이다. 따라서 移轉價格의 適正性 與否에 대한 是非와 이로 인한 紛爭으로 各國의 租稅當局과 多國籍企業間에 잦은 摩擦을 빚고 있고 이것이 政府間의 通商摩擦로 자주 飛火되기도 하고 있다. 이에 따라 OECD는 移轉價格에 대한 관련 指針을 發表하였고 各國은 이를 根據로 하여 移轉價格稅制를 整備하여 왔다. 본 論文에서는 移轉價格 課稅制度의 決定方法과 選擇基準 및 國際移轉價格決定에 影響을 미치는 環境要因을 알아보고, 移轉價格 課稅制度의 源泉을 따라가 主要 先進國의 運用實態, 沿革 및 爭點의 所在를 把握하고자 OECD指針의 요지와 미국, 영국, 독일, 일본 및 중국 등 국가의 移轉價格 課稅制度를 檢討하였다. 現行 移轉價格稅制의 主要論点으로는, 첫째, 移轉價格算定方法을 둘러싼 論議로서 利益을 基礎로 하는 利益接近法의 算定方式과 價格을 基礎로 하는 價格接近方式에 대한 論議이다. 둘째, 經濟의 發展과 技術의 飛躍으로 旣存의 有形財貨의 去來에 適用하던 移轉價格算出方法은 그 比較可能要素의 選擇의 어려움으로 날로 發展되고 去來比重이 커가는 無形財貨와 電子去來에 대한 適用이 어려워진 것이다. 셋째, 移轉價格課稅로 인한 國際的 二重課稅問題의 解決方法이다. 상기 問題를 解決하기 위해 OECD는 持續的으로 硏究와 觀察을 推進해오고 있는바 1995년 7월에 現行 移轉價格稅制의 가장 主要한 國際規範으로 되고 있는 移轉價格指針을 制定하였고 이어 1996년에는 無形財貨와 그룹내 用役에 대한 指針을 追加發表하였고 1997년에는 費用分擔約定에 대한 規定 그리고 1999년에는 多者間 事前價格合意에 대한 指針을 發表하였다. 또한 向後 金融, 保險 등 具體的인 分野 및 電子商去來의 移轉價格稅制에 대해 持續的인 硏究와 觀察을 推進할 것이다. 한국은 法人稅法에 移轉價格關聯 規定을 適用하여 오다가 非會員國으로서 OECD의 1995년 指針의 改正作業에 參與하였고 이를 契機로 1995년12월에 國際租稅調整에 관한 法律을 制定하였다. 그러나 移轉價格稅制自體의 問題點과 날로 變化하는 經濟環境은 移轉價格稅制의 適用에 많은 어려움을 招來하고 있으며 또한 該當 法規의 變化를 要求하고 있다. 따라서 본 論文에서는 現行 한국의 移轉價格稅制를 分析하고 기타 國家의 移轉價格稅制와 比較하여 그 問題點과 改善方案을 摸索하고자 한다.;隨着世界經濟的國際化及跨國企業的迅速發展, 爲了確保自國的稅收徵收權, 世界各國越來越關注轉讓定價稅制. 因此, 對于轉讓定價稅制中如何確定調整價格的問題, 經常會引起各國稅務當局及跨國企業間的分岐, 有的甚至會引起國家間的通商摩擦. 在此情況下, 世界經貿組織(OECD)發表了轉讓定價稅制指南, 各國分別根據此項指南制定或修改了轉讓定價稅制. 韓國于1995年制定了關于國際租稅調整的法律, 幷于1996年生效. 本論文通過對轉讓定價稅制的淵源, 意義, 轉讓定價類型, 決定轉讓定價的環境要素等硏究, 從理論上對轉讓定價進行了探討. 幷硏究了世界經貿組織, 美國, 英國, 獨逸, 日本, 中國的轉讓定價稅制, 在此基礎上對韓國的轉讓定價稅制的主要內容進行了比較硏究. 此外, 還對無形資産及電子商務的轉讓定價問題. 通過此硏究, 認爲現行轉讓定價稅制存在如下問題. 1. 對于關聯企業的範圍問題, 有的國家主張實質性的支配關係, 而有的國家主張形式上的支配關係, 所以會産生糾紛. 2. 對于轉讓定價的決定方式分別有以交往價格爲基準的決定方式及以利潤爲基礎的決定方式. 不管是하何種方式, 都各有利弊. 現行法律規定了應選擇最合適的方法, 合判斷是抽象的. 特別是在無形資産及電子商務的轉讓定價問題上, 因上述資産的特殊性, 適用在有形資産的價格算定方式, 在無形資産及電子商務的交往上不容易適用. 3. 轉讓定價稅制的雙重課稅問題幷未完全解決. 對上述問題, 應通過對現行制度的改善及國際間的相互協議加以完善. 首先, 對于關聯企業範圍, 應制定國際通用的規則, 目前, 可通過雙方及多國間稅收條約制定關聯企業範圍. 其次, 關于轉讓定價的算定方式, 應給與納稅人選擇的自由. 最後, 爲了防止雙課稅, 積極運用相互協議及豫約定價, 幷提高其透明性及可操作性. 此外, 針對無法達成協議的情況, 應對仲裁制度進行檢討. 緦之, 以租稅公平原則爲基礎的轉讓定價稅制, 應以維持國家間稅收分配的平衡, 繼續進行轉讓定價稅制的改善, 幷積極促進兩國及多國間協議直至形成國際標準規範.;As the world economy internationalizes, the tax system on the transfer pricing is a field that each state shows keen interest on the ground of ensuring its own taxation right. Therefore, the tax authority of each country conflicts frequently with multinational enterprises due to the dispute on the transfer pricing and it causes the commercial conflict between governments. Consequently, OECD has announced the transfer pricing guideline for Multinational Enterprises and tax Administrations each nation has amended its own taxation system of the transfer pricing according to it, has enacted The International Tax Coordination Law in 1995. This thesis seeks to find the environmental causes effecting the decision method, the selecting standard of the transfer pricing system, the determination of the international transfer pricing based on the origin of the taxation system of the transfer pricing. I will examine the purport of OECD guideline and transfer pricing systems of the such countries as United States, England, Germany, Japan, China and so on, to review the history, issue, and state of maintenance of the taxation system on the transfer pricing in a comparative basis, I am trying to suggest the improvement plan. Examining into the main issues of the existing the transfer pricing system; First, the price approach and the calculation method on the interest approach rules. Second, due to the economical development and the technological improvement, it is difficult for the calculation method of the transfer pricing being applied the established transaction of tangible properties goods to apply on the electronic commerce and the intangible properties increasing the trade gravities. Third, the resolution of the problem on the double taxation by the transfer pricing. These above issues are raised by the various operation of each country and taking into account the purpose of the taxation on the transfer pricing, the existing problems pointed out as follows. 1. There is the problem on the scope of the related party, the adjusting subject of the transfer pricing. Some states exclude the related party by the relation of the substantial control. As the nations' regulation relating to the substantial control are even ambiguous, it has the problem not being obvious. 2. There are several ways to decide the arm's length price among separate enterprises, however, it has some limitations on applying each situation. Also, as it should select the best way among them, the decision of the best method is too abstract to solve problems. 3. The difficulty of collecting materials: The materials, which should be collected with regard to the taxation on the transfer pricing, are related to the most of international transactions so that it is difficult to collect the materials and there is the problem which can not be enforced out of the taxation right. 4. Who has the burden of proof on the justice of the transfer pricing, between for authority or taxpayers? 5. This is not to say that tax amount adjusted a certain country would be controlled in other countries due to the transaction among nations which have their own different taxing rights. 6. In the cases of that the mutual agreement is not arrived on the mutual agreement for prohibition of double taxation and the advance pricing arrangement procedure or the advance pricing arrangement could not be recognized in counterpart country, and that taxpayers should be liable to double taxation. The existing tax system on the transfer pricing should be established through the systemic improvement and the international agreement against the above problem. First of all, it needs to establish international standard with regard to the scope of related party. This standard now seems to be possible to come true through bilateral or multilateral tax treaty. Taxpayers can choose the calculating method of the normal price through revising the limitation regulations with regard to the procedure of application. It should be examined that at the same time the scope of the existing duty of material submit must be clear relating to tax administrations, exchanging the international information should be propelled and introduction of the same time investigation and international corporation procedure ought to be studied. At the same time, the duty of keeping secret on the materials should be clear legally. Taxpayer's formerly price approval system on the advance pricing arrangement and mutual agreement system ought to be used very positively and those need to be transparent.