海关估价中的转让定价调整法律问题研究

发布时间：2018-03-04 16:42

本文选题：海关估价　切入点：转让定价　出处：《复旦大学》2012年硕士论文　论文类型：学位论文

【摘要】：对关联交易进行海关估价时不能直接采用成交价格法而应该确认、排除关联关系对价格的影响来实现估价的公平；另一方面,税务部门为确认企业的应税利润而需要根据正常交易原则对关联交易价格进行调整,即形成了转让定价调整制度。探究这两者之间的关系正是本文的主旨所在。本文引言旨在阐明本文论题,并且明确全文的研究思路,正文分四章进行讨论,最后得出本文结论。第一章主要探讨海关估价与转让定价的法律概念以及相应的国际、国际国内法律法规体系。第一节梳理了海关估价制度的产生与发展,并介绍了现行海关估价法律体系。第二节从国际法、国内法以及学术观点的角度探究了“转让定价”的法律概念和相关法律体系,并给出了笔者自己的理解。第三节主要论述海关估价制度与转让定价概念的逻辑关系。第二章主要以比较研究的方式对海关估价与转让定价制度的各个方面进行研究。第一节分析了海关估价现有制度无法完全解决转让定价问题的原因以及两种制度的可比性。第二至五节分别从基本原则、对关联关系的判定以及具体方法上对两种制度进行比较并分析其异同,并在第六节给出了比较的结论。本章确定了转让定价方法可能被作为成交价格法的补充,这种可能性的来源是两种制度在基本原则、关联关系判定以及具体方法上的高度相似,而海关估价的几种方法在理论上的等效性也是这种可能性的前提。第三章主要总结了国际组织以及外国法对海关估价以及转让定价制度的协调。第一节分析了在两种制度的协调问题上的两种不同意见：支持的以及谨慎的。第二节主要介绍了国际组织即世界海关组织和经济合作与发展组织在制度协调方面所做的努力和成果,包括组织了关于转让定价与海关估价的联合会议、建立了制度协调问题的联合专项小组并在近年根据专项小组的研究成果出台了解释性意见。第三节主要介绍、分析了美国、加拿大与韩国在制度协调上的具体实践。第四章分析我国关于本论题的理论研究与海关估价实践,并希望给出对策。第一节分析了造成理论研究不足的原因并给出对策,其中最重要的是海关系统资料的公开。第二节探讨了我国海关估价应对转让定价时暴露的问题,并根据全文分析给出简单的对策。
[Abstract]:The customs valuation of related party transactions should not be made directly by the transaction price method but should be confirmed, excluding the influence of the associated relationship on the price to realize the fairness of the valuation; on the other hand, In order to confirm the taxable profits of an enterprise, the tax authorities need to adjust the prices of related party transactions in accordance with the normal trading principles, That is to say, the system of transfer pricing adjustment is formed. Exploring the relationship between the two is the main purpose of this paper. The introduction of this paper is to clarify the topic of this paper, and clear the research ideas of the full text, the text is divided into four chapters to discuss, and finally draw the conclusion of this paper. The first chapter mainly discusses the legal concepts of customs valuation and transfer pricing, and the corresponding international, international and domestic legal and regulatory systems. The first section combs the emergence and development of customs valuation system. The second section probes into the legal concept of "transfer pricing" and the relevant legal system from the angle of international law, domestic law and academic point of view. The third section mainly discusses the logical relationship between the customs valuation system and the concept of transfer pricing. The second chapter mainly studies each aspect of the customs valuation and transfer pricing system by means of comparative study. Section 1 analyzes the reasons why the current customs valuation system can not completely solve the transfer pricing problem and the two systems. Comparability of degrees. Sections II to V, respectively, are based on the basic principles, Comparing the two systems and analyzing their similarities and differences in the judgment of the correlation relation and the specific methods, and giving the conclusion of comparison in Section 6th, this chapter determines that the transfer pricing method may be used as a supplement to the transaction pricing method. The source of this possibility is the high similarity of the two systems in the basic principles, the judgment of the correlation relation and the concrete method, and the theoretical equivalence of several methods of customs valuation is also the premise of this possibility. Chapter three mainly summarizes the harmonization of customs valuation and transfer pricing systems between international organizations and foreign law. The first section analyzes two different views on the harmonization of the two regimes: supportive and cautious. Section II presents the efforts and achievements of international organizations, namely, the World Customs Organization and the Organization for Economic Cooperation and Development, in the area of institutional harmonization, Including the organization of a joint conference on transfer pricing and customs valuation, the establishment of a joint task force on the harmonization of systems and the issuance of explanatory opinions in recent years on the basis of the findings of the task force. Section III focuses on the introduction and analysis of the United States. Canada and Korea in the specific practice of institutional coordination. Chapter 4th analyzes the theoretical research and customs valuation practice on this topic in China, and hopes to give the countermeasures. The first section analyzes the reasons for the lack of theoretical research and gives the countermeasures. The most important is the disclosure of the information of customs system. Section two discusses the problems that should be exposed when China's customs valuation should transfer pricing and gives some simple countermeasures according to the analysis of the full text.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996.1

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