“控制”标准在转让定价关联关系认定中的适用

发布时间：2018-04-02 16:25

本文选题：转让定价　切入点：关联关系　出处：《华东政法大学》2013年硕士论文

【摘要】：转让定价作为国际避税中的重要问题，需要各国通过国内立法加以有效规制，其中包括了制定关联关系的认定标准。在规范转让定价行为时，税务机关只有先行证明了交易方之间存在关联关系，才能对其交易价格按照公平交易原则进行调整。通常情况下，交易的定价权往往建立在对交易方的控制之上，故各国普遍采用了“控制”标准，即通过设立一系列的客观标准，判断交易方是否受到控制，，以此反映各方存在的关联关系。这些控制标准直接决定了受转让定价税制调整的对象。因此，控制标准能否反映出各方真实的控制关系，能否有效认定关联方，是一个值得探讨的问题。同时，不少国家在适用控制标准认定关联关系的过程中提出了实质控制的理念，即在条文中没有明确列明具体控制标准的情况下，根据个案事实及相关法律的立法目的，透过交易的表面形式（通常为法律所允许），寻找实质上的控制关系。这种实质控制的分析方法具有一定的灵活性，能够有效防止纳税人利用法律漏洞实施避税行为，体现了“实质重于形式”原则在关联关系认定中的运用。本文试图比较各国的控制标准或原则（尤其是实质控制）在关联关系认定中的适用，希望通过对立法与案例的分析，对于完善我国立法上的关联关系认定标准，能够有所启发、有所借鉴。本文分为三章。第一章为转让定价与关联关系的概述，即对转让定价与关联关系的含义做一个基本陈述，并阐明关联关系的认定在转让定价税制中的重要作用；第二章为转让定价关联关系认定中的控制标准，即通过比较各国立法中的认定标准，分析控制标准在关联关系认定中的适用，并比较各国控制标准的异同；第三章为我国转让定价税制中控制标准的适用及建议，重点介绍我国转让定价立法中的关联关系认定，并从五个方面分析了我国立法中可能存在的问题，希望通过实质控制标准与“实质重于形式”原则的适用，完善实质控制标准，并对我国转让定价税制中的关联关系认定起到积极的作用。
[Abstract]:As an important issue in international tax avoidance, transfer pricing needs to be effectively regulated by domestic legislation, including the establishment of identification criteria for the relationship.In order to regulate the transfer pricing, the tax authorities can adjust the transaction price according to the principle of fair trade only by first proving the existence of the relationship between the parties.In general, the pricing power of transactions is often based on the control of the parties to the transaction, so countries generally adopt the "control" standard, that is, by setting up a series of objective criteria to determine whether the transactional parties are under control.In order to reflect the relationship between the parties.These control standards directly determine the object that is adjusted by the transfer pricing tax system.Therefore, it is worth discussing whether the control standard can reflect the real control relationship of each party and whether it can effectively identify the related party.At the same time, many countries have put forward the concept of substantive control in the process of applying the control standard to identify the related relationship, that is, if the specific control standard is not clearly specified in the article, according to the facts of the case and the legislative purpose of the relevant law,Look for a substantial controlling relationship through the superficial form of a transaction (usually permitted by law).This kind of analysis method of substantive control has certain flexibility and can effectively prevent taxpayers from taking advantage of legal loopholes to implement tax avoidance behavior, which reflects the application of the principle of "substance over form" in the determination of association relationship.This paper attempts to compare the application of national control standards or principles (especially substantive control) in the identification of relevance relations. It is hoped that through the analysis of legislation and cases, it can inspire us to perfect the standards for the identification of related relations in our legislation.Learn from it.This paper is divided into three chapters.The first chapter is an overview of transfer pricing and relevance relationship, that is, to make a basic statement of the meaning of transfer pricing and relevance relationship, and to clarify the important role of the confirmation of relevance relationship in the transfer pricing tax system.The second chapter is the control standard in the confirmation of the related relationship of transfer pricing, that is, by comparing the standards in the legislation of various countries, analyzing the application of the control standard in the identification of the association relationship, and comparing the similarities and differences of the control standards of different countries;It is hoped that through the application of substantive control standards and the principle of "substance over form", the standard of substantive control will be perfected, and it will play a positive role in the determination of the correlation relationship in the tax system of transfer pricing in China.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D996.3

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