基于转移定价的IR集团税务筹划研究

发布时间：2018-12-30 11:06

【摘要】：转移定价是跨国公司进行税务筹划的一个重要手段,跨国公司可以通过关联交易的转移定价将利润在不同子公司之间进行转移,改变集团的利润分布,从而影响集团的税负。但是随着2013年G20启动了税基侵蚀和利润转移(BEPS)行动计划,各国积极参加反避税计划,使得跨国公司利用转移定价进行税务筹划的难度加大,因此对跨国集团而言,如何合理的利用转移定价进行税务筹划十分重要。本文以IR集团为研究对象,IR集团是一家总部位于爱尔兰的一家企业,其致力于提高住宅、建筑物和易腐产品保存空间的空气质量和提供舒适产品、解决方案和各种工具,在IR集团内部存在大量的处于不同地区的子公司之间的内部交易,这种情况下必然会涉及到税收问题,集团经常涉及到的税种包括增值税和所得税,因为转移定价进行税务筹划的前提是进行关联交易的企业存在税率差,而子公司适用的增值税率从是不存在差异的,因此本文主要是运用转移定价筹划集团的所得税。本文以转移定价理论和税务筹划理论为理论基础,先对IR集团的基本情况、组织结构和业务情况等进行介绍,再对IR集团的关联交易和转移定价税务筹划的现状进行分析,指出了IR集团目前运用转移定价税务筹划的问题所在,针对其存在的问题,构建了涉税风险的转移定价税务筹划模型,并且结合IR集团的实际发生业务进行提出了利用转移定价税务筹划的方案,最后根据IR集团运用转移定价税务筹划的方案提出了保障措施。本文以理论与实际相结合的方式,以IR集团为案例研究对象,对IR集团的目前运用转移定价税务筹划提出进一步的改进,从而达到IR集团税务合理化并且风险最小的效果。
[Abstract]:Transfer pricing is an important means for multinational corporations to carry out tax planning. Multinational corporations can transfer profits among different subsidiaries through the transfer pricing of related party transactions, thus changing the distribution of profits of groups, thus affecting the tax burden of groups. However, with the launching of the (BEPS) Action Plan on tax Base erosion and profit transfer by the G20 in 2013, countries actively participate in anti-tax avoidance programs, making it more difficult for multinational corporations to use transfer pricing for tax planning, so for multinational groups, How to make use of transfer pricing is very important for tax planning. This paper focuses on IR Group, which is an Irish based enterprise dedicated to improving air quality and providing comfort products, solutions and tools for housing, buildings and perishable products. There are a large number of internal transactions between subsidiaries in different regions within the IR Group, which inevitably involve tax issues. The taxes often involved in the group include value-added tax and income tax. Because the premise of tax planning for transfer pricing is that there is a tax rate difference among related transaction enterprises, and there is no difference in the rate of value-added tax applied by subsidiary companies, so this paper mainly uses transfer pricing to plan group income tax. Based on the transfer pricing theory and tax planning theory, this paper first introduces the basic situation, organizational structure and business situation of IR Group, then analyzes the current situation of related transactions and transfer pricing tax planning of IR Group. This paper points out the problems in tax planning of IR Group by using transfer pricing, and constructs a tax planning model of tax transfer pricing involving tax risk in view of its existing problems. Combined with the actual business of IR group, the paper puts forward the scheme of tax planning using transfer pricing, and finally puts forward the safeguard measures according to the scheme of tax planning of IR group using transfer pricing. In this paper, by combining theory with practice and taking IR Group as a case study object, this paper puts forward further improvements to the tax planning of IR Group in the current use of transfer pricing, so as to achieve the effect of reasonable taxation and minimum risk of IR Group.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F416.6

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