国际税基划分视野下的无形资产转让定价规则

发布时间：2018-01-20 10:43

本文关键词： 无形资产转让定价国际税基利润分配　出处：《现代法学》2016年02期 　论文类型：期刊论文

【摘要】：国际税基的划分是国际税收秩序的核心问题,无形资产转让定价的普遍应用以及无形资产在企业全球价值链中权重的提升给传统的国际税基划分规则带来了挑战。独立交易原则作为传统的转让定价调整原则从倚重价格比较转向利润比较,公式分配法开始从国内实践酝酿走向区域范围内的国际实践,预约定价安排在无形资产转让定价中得到越来越广泛的运用。在无形资产转让定价调整规则的选择和考量上,国家税基利益无疑是各国关注的重点。在确立无形资产转让定价国际规则时,必须以建立完善的无形资产估价规则为前提,并对发展中国家的现实需求和困难给予特别考虑。中国应从维护本国税基利益、推动建立公正合理的国际税收秩序出发,努力推动联合国在国际税收规则制定中的作用;在参与目前OECD主导的无形资产转让定价规则的确立过程中,坚持以经济关联和价值创造原则为指导,强调市场溢价、成本节约等因素对无形资产价值形成的贡献;同时建立完善的无形资产转让定价规则,为更好地参与国际规则的制定、维护我国税基利益提供国内法基础。
[Abstract]:The division of the international tax base is the core issue of the international tax order. The universal application of transfer pricing of intangible assets and the promotion of the weight of intangible assets in the global value chain of enterprises have brought challenges to the traditional rules of dividing the international tax base. The principle of Independent transaction as the traditional principle of Adjustment of transfer pricing. From price comparison to profit comparison. The formula distribution method starts from the domestic practice to the regional international practice. Appointment pricing arrangement is more and more widely used in the transfer pricing of intangible assets. There is no doubt that the interest of national tax base is the focus of national attention. When establishing the international rules of transfer pricing of intangible assets, the premise must be to establish perfect rules of valuation of intangible assets. Special consideration should be given to the actual needs and difficulties of developing countries. China should proceed from safeguarding its tax base and promoting the establishment of a just and reasonable international tax order. Efforts to promote the role of the United Nations in international tax rulemaking; In the process of establishing the transfer pricing rules of intangible assets dominated by OECD, we insist on the principle of economic association and value creation, and emphasize the market premium. The contribution of cost saving and other factors to the formation of intangible assets value; At the same time, establish perfect pricing rules of intangible assets transfer, for better participation in the formulation of international rules, to protect the interests of our tax base to provide a domestic legal basis.
【作者单位】：华东政法大学;中国政法大学;
【基金】：2015年度国家社科基金一般项目“数字经济时代国际税收管辖权划分规则之重构研究”(15BFX197)
【分类号】：D922.22;D996.2
【正文快照】： 自从出现跨国经营和跨国收入之后,国家与国家之间的税基划分问题就一直是国际社会关注的焦点,全球化带来的国际税源竞争进一步将税基划分问题推到风口浪尖。传统国际税收秩序所确立的税基协调规则是: 各国可以对本国居民纳税人的全球利润征税,但对于非居民纳税人的利润则由来

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