近年來企業或個人，透過移轉計價與關係人進行非常規交易之案例時

有所聞。或許其非常規交易之動機，並非為了規避稅負，而政府為了維護

自身管轄權之行使，或基於公平理念保障少數股權股東及債權人之權益，

勢必對藉由移轉計價進行非常規交易者有所規範。 目前國內對於關係

人間移轉計價問題之研究文獻，大多著重於關係人以非常規交易規避稅負

之型態剖析，及國內外涉及非常規交易調整方法之法令介紹。而關於移轉

計價之理論基礎與關係人之定義二項課題，皆未予以詳盡探討。而國外之

研究文獻，對於廠商間之移轉計價行為是否符合效率？往往多所爭議、並

無定論。此外部份文獻認為，廠商係在政府所允許之常規範圍內，來決定

其移轉價格之數額。但政府如何訂定常規價格？似乎並無文獻論及。故本

文擬由理論、實務及法令三方面，來探討關係人移轉計價之問題。

1. 許坤錫(民國七十三年)，關係企業會計及課稅問題探討，稅務旬刊，第一一八二期，p9-14。
2. 紀敏滄(民國七十七年)，關係企業課稅問題之研究－兼討論非常規交易，東海學報29卷，p425-440。
3. 賴英照等(民國七十八年)，關係企業課稅之研究，台北:財政部賦稅改革委員會。
4. 張盛和(民國八十年)，概論利益輸送，稅務旬刊，第一四三六期，p7-10。
5. 林妙雀(民國八十年)，我國關係企業課稅問題之評議，企銀季刊，第十四卷，第四期，p58-68。
6. 凌忠嫄等(民國八十一年)，移轉訂價問題之研究，台北:財政部稅制委員會。
7. 鄭文輝等(民國八十二年)，如何防杜關係企業相互間及企業與個人間規避稅負之研究，南投:台灣省稅務局。
8. 張慶輝(民國八十二年)，跨國企業移轉計價及政府政策，未出版。

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