国际税法中预约定价问题研究
发布时间：2019-04-02 18:45
【摘要】：在经济全球化的背景下,跨国公司的经济活动对全球经济的影响日益深远。跨国公司在世界各地设立众多的分公司、子公司等与之相关联的经济实体,不仅仅能够从世界范围内对其资源进行优化、整合,创造更多的利润,同时,还利用各国的税收优惠等社会政策资源,达到国际避税的目的,其中,转移定价是跨国公司避税的重要手段。在国际税法领域,如何合理有效地规制跨国公司转移定价的问题,保护税基不被侵蚀,对世界各国来说都是一个重要的问题。预约定价是应对跨国公司转移定价从而进行调整的一种方法,由于其相比其他调整方法具有的方便公司交易、有利于税务机关管理等优势,使得其被越来越多的国家的税务机关所采用。对于我国的预约定价安排立法上, 2007年出台的《中华人民共和国企业所得税法》、2009年颁布的《特别纳税调整实施办法(试行)》等一系列法律法规都对预约定价进行了明确的规定;实践中,已经逐渐引入了双边、多边预约定价安排,然而其中也不乏缺憾。本文通过对预约定价的研究,对完善我国税制、保证我国税收提出建议。
[Abstract]:Under the background of economic globalization, the economic activities of transnational corporations have an increasingly far-reaching impact on the global economy. Multinational corporations set up numerous branches, subsidiaries and other related economic entities around the world, not only to optimize and integrate their resources from around the world, to create more profits, but at the same time, The purpose of international tax avoidance is achieved by utilizing the social policy resources, such as tax preference and so on, in which transfer pricing is an important means for multinational corporations to avoid tax. In the field of international tax law, how to regulate the transfer pricing of transnational corporations reasonably and effectively and protect the tax base from being eroded is an important problem for all countries in the world. Reservation pricing is a method to adjust the transfer pricing of multinational corporations. Due to its advantages over other adjustment methods, it is convenient for company transactions and conducive to the administration of tax authorities, and so on. It has been adopted by tax authorities in more and more countries. In terms of the legislation of reservation pricing arrangements in China, the Enterprise income tax Law of the people's Republic of China was introduced in 2007. A series of laws and regulations, such as the measures for the implementation of Special tax Adjustment (trial) promulgated in 2009, have clearly stipulated the reservation pricing; In practice, bilateral and multilateral reservation pricing arrangements have been gradually introduced, but there are many shortcomings. Through the study of reservation pricing, this paper puts forward some suggestions to perfect our tax system and guarantee our country's tax revenue.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;D922.22;F812.42
本文编号：2452817
[Abstract]:Under the background of economic globalization, the economic activities of transnational corporations have an increasingly far-reaching impact on the global economy. Multinational corporations set up numerous branches, subsidiaries and other related economic entities around the world, not only to optimize and integrate their resources from around the world, to create more profits, but at the same time, The purpose of international tax avoidance is achieved by utilizing the social policy resources, such as tax preference and so on, in which transfer pricing is an important means for multinational corporations to avoid tax. In the field of international tax law, how to regulate the transfer pricing of transnational corporations reasonably and effectively and protect the tax base from being eroded is an important problem for all countries in the world. Reservation pricing is a method to adjust the transfer pricing of multinational corporations. Due to its advantages over other adjustment methods, it is convenient for company transactions and conducive to the administration of tax authorities, and so on. It has been adopted by tax authorities in more and more countries. In terms of the legislation of reservation pricing arrangements in China, the Enterprise income tax Law of the people's Republic of China was introduced in 2007. A series of laws and regulations, such as the measures for the implementation of Special tax Adjustment (trial) promulgated in 2009, have clearly stipulated the reservation pricing; In practice, bilateral and multilateral reservation pricing arrangements have been gradually introduced, but there are many shortcomings. Through the study of reservation pricing, this paper puts forward some suggestions to perfect our tax system and guarantee our country's tax revenue.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;D922.22;F812.42
【引证文献】
相关硕士学位论文 前1条
1 于梦晨;关联企业国际避税若干法律问题研究[D];中央民族大学;2012年
，本文编号：2452817
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