长隆公司转让定价税务风险防范策略研究

发布时间：2018-04-13 23:01

本文选题：转让定价 + 税务风险　；参考：《新疆大学》2017年硕士论文

【摘要】：经济全球化进程的稳步推进,为跨国公司的成长提供了良好的发展机遇,但与此同时,在跨国公司内部,集团公司出于利润调节或利益输送的目的,开始实施转让定价策略。转让定价通常是指介于集团内部各关联方之间,由于产品销售,劳务提供,技术转让以及资金借贷等所形成的内部交易价格,此类价格通常不能够反映市场的正常供求变化,同时也有别于遵循独立竞争原则的市场价格。基于利益考量的视角,各大跨国集团公司往往通过转让定价政策在集团公司内部进行关联交易,这本属于企业经营中所拥有的正当权利。但当企业因转让定价策略发生的某些交易未在国家税务总局的依据独立交易而确定的相关标准内,对国家的税收利益产生侵蚀,那么就会引起主管税务机关的关注以及调查,从而使企业利益在一定程度上有所损失,并且面临着各类因关联交易的转让定价而引发的税务风险。通过阅读大量国内外相关文献,本文对论题的研究背景、意义以及相关理论基础进行了阐述。基于长隆公司2006年至2015年的经营财务数据,首先,确定了目标企业长隆公司的关联交易方,通过梳理研究期间长隆公司与关联方之间的具体关联交易项目,对被研究企业及其关联方的实际履行功能、承担风险进行分析汇总。其次,通过剖析长隆公司的具体交易情况,选择交易净利润法来评估长隆公司的转让定价政策,即利用相关财务利润指标,通过可比性分析法,对长隆公司关联采购业务、境内关联销售以及境外关联交易的合理性进行评估,从而揭示了长隆公司在发展过程中可能将面对的来自经济、政治以及信用等方面的税务风险。最后,在探究税务风险防范策略影响因素的前提下,从多角度出发,提出长隆公司转让定价税务风险的防范策略,从而最大程度的规避税务风险,提高企业的利润率,同时也为类似企业转让定价税务风险的防范提供参考。
[Abstract]:The steady progress of economic globalization provides a good development opportunity for the growth of multinational corporations, but at the same time, in the multinational corporations, the group companies begin to implement transfer pricing strategy for the purpose of profit regulation or profit transmission.Transfer pricing usually refers to the internal transaction prices between related parties within the group, which are formed by the sale of products, the provision of services, the transfer of technology, and the borrowing and borrowing of funds. Such prices usually do not reflect the normal changes in supply and demand in the market.At the same time, it is different from the market price which follows the principle of independent competition.Based on the perspective of interest consideration, the major multinational group companies often carry out related party transactions within the group through transfer pricing policy, which belongs to the legitimate right of the enterprises.However, when certain transactions caused by the transfer pricing strategy of enterprises are not within the relevant standards established by the State Administration of Taxation on the basis of independent transactions and erode the tax interests of the country, then they will attract the attention and investigation of the competent tax authorities.As a result, the interests of enterprises are lost to a certain extent, and they are faced with various tax risks caused by transfer pricing of related party transactions.By reading a large number of domestic and foreign literature, this paper expounds the research background, significance and relevant theoretical basis of the topic.Based on the operating financial data of Changlong Company from 2006 to 2015, first of all, it determines the related party of the target company, through combing the specific related party transaction items between the company and the related party during the research period.Analyze and summarize the actual performance function of the studied enterprises and their related parties.Secondly, through analyzing the specific transaction situation of Changlong Company, selecting the net profit method to evaluate the transfer pricing policy of Changlong Company, that is, using the related financial profit index, through the comparative analysis method, to evaluate the related procurement business of Changlong Company.The reasonableness of domestic affiliated sales and overseas affiliated transactions is evaluated, which reveals the tax risks that Changlong may face in the development process from economic, political, credit and other aspects.Finally, on the premise of exploring the influencing factors of tax risk prevention strategy, this paper puts forward the tax risk prevention strategy of Changlong Company transfer pricing from many angles, so as to avoid the tax risk to the greatest extent and improve the profit rate of the enterprise.At the same time also for similar enterprises transfer pricing tax risk prevention to provide a reference.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

【参考文献】