我国转让定价制度困境及其改进建议

发布时间：2018-04-02 09:47

本文选题：转让定价　切入点：制度设计　出处：《上海交通大学》2015年硕士论文

【摘要】：我国现行转让定价制度体现出“内外有别”和制度“碎片化”两大特征。“内外有别”的做法违反了WTO国民待遇原则,即该做法与我国作为WTO成员方在GATT 1994第三条第一款和第四款项下义务存在矛盾、冲突。“碎片化”的做法虽并未直接违反WTO相关法律规定,但是却受到WTO法律体系中透明度原则的制约。我国转让定价制度“碎片化”导致该制度在实践中存在一系列问题,而这些问题的存在则违反了WTO的透明度原则的相关要求。笔者认为,我国转让定价制度应改变、抛弃“内外有别”和“碎片化”两大特征。从国际法层面来说,“内外有别”和“碎片化”给中国带来潜在的被诉风险。“内外有别”的做法并不符合我国税法的发展趋势,并且不利于发挥外商直接投资对我国经济发展的促进作用。而“内外有别”与“碎片化”又相互联系。简单删除涉及“内外有别”的相关条文并不能解决我国现行转让定价制度中存在的问题。我国转让定价制度的改进必须抛弃对“碎片化”的路径依赖。笔者从我国现行转让定价制度的分析出发,论述应当如何改进相关转让定价规则,从而解决“内外有别”和“碎片化”的弊端。
[Abstract]:The current transfer pricing system of our country embodies the characteristics of "internal and foreign differences" and "fragmentation". The practice of "internal and foreign differences" violates the principle of WTO national treatment. That is to say, there is contradiction between this practice and our obligations under Article 3, paragraph 1 and paragraph 4 of GATT 1994 as a member of the WTO. Although the practice of "fragmentation" does not directly violate the relevant legal provisions of WTO, However, it is restricted by the principle of transparency in the legal system of WTO. The "fragmentation" of the transfer pricing system in China leads to a series of problems in the practice of the system. However, the existence of these problems violates the relevant requirements of the transparency principle of WTO. The author believes that the transfer pricing system in China should be changed. From the perspective of international law, "internal and foreign differences" and "fragmentation" bring China potential risk of being sued. The practice of "internal and foreign differences" does not accord with the development trend of China's tax law. And it is not conducive to the promotion of foreign direct investment to the economic development of our country. However, "internal and external differences" and "fragmentation" are related to each other. Simply deleting the relevant provisions concerning "internal and external differences" cannot solve the present situation in China. The problems existing in the transfer pricing system. The improvement of the transfer pricing system in China must abandon the path dependence on "fragmentation". The author proceeds from the analysis of the current transfer pricing system in China. This paper discusses how to improve the transfer pricing rules so as to solve the problems of "internal and external differences" and "fragmentation".
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.28

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