营销性无形资产转让定价税制之比较研究

发布时间：2018-01-06 19:01

本文关键词：营销性无形资产转让定价税制之比较研究　出处：《华东政法大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着全球一体化的推进，跨国企业都将眼光投向了新兴市场的巨大盈利潜力，纷纷在新兴市场设立本地子公司。为了抢占市场份额，，本地子公司会被授权使用跨国企业的商标、客户名单等无形资产，并在国内市场开展营销活动，以使国内消费者熟悉外国品牌。在这一过程中，营销活动可能创造“营销性无形资产”。如何在母公司与本地子公司之间合理分配营销活动产生的利润，是各国税务机关关注的焦点。本文在解析营销性无形资产转让定价及其税制的基本内容的基础上，对比分析各国以及经济合作与发展组织（OECD）营销性无形资产转让定价税制的发展状况和特点，结合我国在建立与完善营销性无形资产转让定价税制过程中遇到的阻碍，提出可行的解决方法。导言简要介绍了本文的选题背景与写作目的。第一章介绍了营销性无形资产转让定价的基本概念与影响，以及营销性无形资产转让定价税制的基本内容。第二章通过比较法方式对比美国、日本、印度和OECD营销性无形资产转让定价税制的特点，以期能为我国完善营销性无形资产转让定价税制提供借鉴。第三章介绍了我国营销性无形资产转让定价税制的发展情况以及存在的问题，并提出解决构想。
[Abstract]:With the advance of globalization, multinational companies will look into the huge profit potential of emerging markets, have set up local subsidiaries in emerging markets. In order to seize market share, local subsidiaries of multinational companies will be authorized to use the trademark, the customer list of intangible assets, and carry out marketing activities in the domestic market, so that domestic consumers are familiar with foreign brands. In this process, the marketing activities may create "marketing intangible assets". In between the parent company and the local subsidiary of rational allocation of marketing activities of profits is the focus of attention of the tax authorities.
In this paper the basic content in the analysis of marketing intangible assets transfer pricing and tax on the comparative analysis of countries and the organization for economic cooperation and development (OECD) development status and characteristics of the transfer of intangible assets marketing pricing system, combined with China in establishing and perfecting the transfer of intangible assets in marketing pricing system in the process of obstacle, put forward feasible solutions.
The introduction briefly introduces the background of this article and the purpose of writing.
The first chapter introduces the basic concept and influence of the transfer pricing of marketing intangible assets, as well as the basic content of the transfer pricing tax system of the marketing intangible assets.
The second chapter compares the characteristics of the transfer pricing tax system of marketing intangible assets in the US, Japan, India and OECD through comparative law, so as to provide references for China to improve the pricing system of marketing intangible assets transfer.
The third chapter introduces the development and existing problems of the transfer pricing tax system for marketing intangible assets, and puts forward some solutions.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D996.3

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