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两岸航空产业移转订价之研究

【中文摘要】:本研究建立一个符合航空产业票务销售模式的简单模型,用以描述航空产业藉由票务代理销售模式进行移转订价之行为,并进一步分析影响该移转订价之可能因素。由模型推导结果发现,航空产业利用销售佣金比率进行移转订价时,会同时对税负及营收产生影响,且两者的影响效果可以藉由其关係式转换。再者,由分量迴归实证结果发现,2001Q1~2012Q4期间,两岸航空产业会藉由票务代理销售模式进行移转订价,并达到扩增营收及减轻税负的双重效果,且在税负较高时移转订价的效益会较显着。最后,本研究发现,航空公司係以预收票款、认列应付关係人款项之方式,将票务代理销售模式的部分营收转移给关係人或关係企业,且当关係人交易占营业费用比重愈大、公司模愈大时,表示航空公司愈有可能藉由票务代理销售模式进行移转订价行为。
【英文摘要】:This study seeks to establish a model for the ticket agents sales in the airline industry; the model will describe the transfer pricing behavior of airlines by leveraging the ticket agent system, in order to further analyze the possible factors that influence transfer pricing. The model inference shows that the TP behavior by airlines in the format of sales commission simultaneously impacts revenues and taxations. Meanwhile, the effects on both factors can be converted via relationship functions. The empirical findings suggest that from the 2001Q4~ 2012Q4, the airline industries in Taiwan and China were engaged in TP via the ticket agent sales, in order to expand revenues and reduce the tax burdens. In fact, the benefits of TP are more pronounced when the tax burdens are high. Finally, this study contends that airlines transfer part of the revenues generated by ticket agents through recognizing prepaid tickets and payable to affiliates. The larger the percentage of revenues from affiliated parties and the bigger the company size, the more likely airlines will be involved in TP via the ticket agent system.
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  • Reference
  • 来源:中山大学;作者:余昭弘
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