论国际避税中转移定价的法律规制

发布时间：2018-05-07 07:03

本文选题：转移定价 + 法律规制　；参考：《湘潭大学》2011年硕士论文

【摘要】：随着经济全球化趋势的不断加强,在国际经济活动中,跨国公司利用各国税法的差异和漏洞进行国际避税的现象越来越严重,其中,由于转移定价的易操作性、隐蔽性,已经成为跨国企业所普遍采取的最主要的国际避税的方式,并有愈来愈多样化的趋势。在我国,这一问题更是日益突出。转移定价已成为跨国公司在公司内部意在达到配置的最优化的有效手段。通常跨国企业主要采取通过交易有形财产和无形资产、转移有形财产的使用权,调整成本分摊等做法来达到避税的目的。这些转移定价的行为造成了严重后果,如影响到市场的正常秩序、危害国家的税收主权、侵犯其他市场主体的合法权益、损害国际税收制度。面对利用转移定价逃避税收的情况,各国政府、税务主管部门也纷纷关注,并逐渐形成了以OECD为核心和以美国为核心的两大转移定价制度体系。国际社会在税收公平原则和税收效率原则的基础上确立了规制转移定价的基本法律原则,包括正常交易原则,总利润原则和最优化原则。并形成基本调整模式:可比非受控价格模式、再销售价格模式、成本加成模式、交易净利润模式和利润分割模式。我国从1986年第一次提出转移定价问题以来,已制定了一系列规制转移定价的法律法规。但由于立法起步较晚,我国转移定价制度仍存在基本制度体系不完善,缺乏可操作性,处罚机制缺失和具体管理程序缺位等问题。针对这些问题,应进一步完善预约定价机制,完善基本制度体系,完善税务管理制度,建立处罚机制和加强国际合作。
[Abstract]:With the increasing trend of economic globalization, in the international economic activities, multinational corporations make use of the differences and loopholes in the tax laws of various countries to conduct international tax avoidance more and more seriously. Among them, due to the ease of operation of transfer pricing, the phenomenon of concealment is more and more serious. It has become the most important international tax avoidance method adopted by multinational enterprises and has a trend of more and more diversification. In our country, this problem is more and more prominent day by day. Transfer pricing has become an effective means for multinational corporations to achieve optimal allocation within the company. Generally, multinational enterprises mainly adopt the methods of transaction of tangible property and intangible assets, transfer of the right to use tangible property, adjustment of cost allocation to achieve the purpose of tax avoidance. These transfer pricing behaviors have serious consequences, such as affecting the normal order of the market, harming the state's tax sovereignty, infringing on the legitimate rights and interests of other market subjects, and harming the international tax system. In the face of tax evasion by transfer pricing, governments and tax authorities have paid close attention to it, and gradually formed two transfer pricing systems with OECD as the core and the United States as the core. On the basis of the principle of tax fairness and tax efficiency, the international community has established the basic legal principles of regulating transfer pricing, including the principle of normal transaction, the principle of total profit and the principle of optimization. And the basic adjustment model is formed: comparable uncontrolled price model, resale price model, cost addition model, net profit model and profit division model. Since China first raised the issue of transfer pricing in 1986, a series of laws and regulations governing transfer pricing have been formulated. However, due to the late start of legislation, there are still some problems in the transfer pricing system of our country, such as the imperfection of the basic system, the lack of operability, the lack of punishment mechanism and the absence of concrete management procedures. In order to solve these problems, we should further perfect the pricing system, the basic system, the tax administration system, the punishment mechanism and the international cooperation.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.2

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