预约定价税制研究

发布时间：2018-06-24 19:42

本文选题：预约定价 + 转让定价　；参考：《天津财经大学》2011年硕士论文

【摘要】：随着世界经济一体化进程的不断加快,企业与其关联企业间的交易活动得到了比较迅猛的发展,纳税人的避税问题也日渐突出。对此绝大多数国家都专门制定了转让定价制以规制这种行为。但是传统的转让定价所采用的调整方式主要是事后的调整,这种调整方式具有成本高、效率低、举证困难等弊端。正是在这种背景下,预约定价制作为解决转让定价问题的一种事先确认的制度应运而生。近20年实践发展证明,预约定价税在解决转让定价所产生的传统问题能够起到积极的作用。在预约定价税制下,强调的是各相关主体之间的合作,其倡导运用一种非对抗的方式来解决各国之间的税收冲突。各方通过磋商甚至是妥协来达成一致,从而实现征纳双方的长期共赢,这显然具有理论与实践方面的双重意义。目前许多国家都建立并实施了预约定价税制,美国、日本是引入预约定价税制最早,也是发展最完善的两个国家,代表了预约定价税制发展的前沿。预约定价在世界各国的快速发展引起经济合作与发展组织的重视,其专门制定了《预约定价指南》,致力于为各国提供一个框架性的范本。由于我国引入预约定价税制的时间较晚,在实践方面的经验有很大不足,立法上也存在很大的提升空间。今后为使得我国的预约定价税制能得到进一步的发展,应该在理论和实践方面不断探索的基础上,积极借鉴美国、日本、OECD在预约定价规制方面的所积累的先进经验。在立法上细化对信息保密、关键假设、转让定价方法的规定,增强预约定价的可操作性。在实践中提高税收征管水平,建立预约定价制集中管理模式；鼓励签订双(多)边预约定价协议；补充规定纳税人的举证责任,扩大信息来源渠道,建立统一的、共享的信息数据库。相信在不断积累经验和借鉴国外实践和理论的过程中,中国的预约定价制将会不断完善。
[Abstract]:With the acceleration of the process of world economic integration, the transaction activities between enterprises and their affiliated enterprises have been developed rapidly, and the tax avoidance problem of taxpayers has become increasingly prominent. The vast majority of countries have established transfer pricing system to regulate this behavior. However, the traditional transfer pricing adjustment is mainly after the adjustment, which has the disadvantages of high cost, low efficiency, difficult proof and so on. It is against this background that reservation pricing is a pre-confirmed system to solve the problem of transfer pricing. The development of practice in the past 20 years has proved that the advance pricing tax can play a positive role in solving the traditional problem of transfer pricing. Under the reservation pricing tax system, it emphasizes the cooperation among the relevant parties, which advocates the use of a non-confrontational way to solve the tax conflicts between countries. The parties reach agreement through negotiation or even compromise, so as to realize the long-term win-win situation between the two parties, which is obviously of dual significance in theory and practice. At present, many countries have established and implemented the reservation pricing tax system. The United States and Japan are the first and most perfect countries to introduce the reservation pricing tax system, which represents the frontier of the development of the reservation pricing tax system. The rapid development of prepricing in the world has attracted the attention of the Organization for Economic Cooperation and Development (OECD), which has formulated the "booking pricing Guide", which is devoted to providing countries with a framework model. Due to the late introduction of the appointment pricing tax system in China, there is a great lack of experience in practice, and there is also a great room for improvement in legislation. In order to further develop the reservation pricing tax system in our country, we should learn from the advanced experience of the United States, Japan and OECD on the basis of continuous exploration in theory and practice. In legislation, the confidentiality of information, key assumptions, transfer pricing method provisions, enhance the operability of advance pricing. To raise the level of tax collection and administration in practice, to establish a centralized management model of the reservation pricing system; to encourage the signing of double (multi-sided) booking pricing agreements; to supplement the provisions on the burden of proof of taxpayers, to expand the channels of information sources, and to establish unified ones, Shared information database. It is believed that in the process of accumulating experience and drawing lessons from foreign practice and theory, China's reservation pricing system will be continuously improved.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;D912.2;F812.42

【引证文献】