在华跨国公司转让定价避税行为与反避税策略研究

发布时间：2018-02-27 18:20

本文关键词： 跨国公司转让定价反避税　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着全球化经济趋势的愈来愈明显,在国际上出现了大量的跨国集团。与之相伴随的,跨国集团在各国子分公司的注资,对于一国的经济进步与成长极为重要。但是,跨国集团为了完成全球经营战略目标并减少相应的风险,通常在母子公司、子子公司以及其他关联性企业之间有意对收费标准和交易价格进行不合理调整,将其应在高税国的利润转至低税国,从而降低整个集团的税负,提高盈利。随着我国加入WTO并成为其中一员,跨国公司逐渐进驻中国,而且越来越多的跨国公司视中国为产品经济的生产基地或者销售市场。尽管外商直接投资额(FDI)在近年来总体呈现上升趋势,然而仍有不少在华跨国公司对外宣称长期亏损,实质上大多通过转让定价进行了隐蔽的利润转移。除此以外,我国相比较于成熟的海外发达国家而言,尽管目前也有一些法规是针对于转让定价的,但鉴于起步较晚,反避税税制建设依然不太完善,很难对于我国现有的实践操作进行有效的指导。这种现象不仅形成我国投资环境不佳的假象,甚至造成我国的税收流失严重,因此,有必要对在华跨国公司转让定价避税行为进行详细分析并提出有针对性的反避税建议。本文首先阐述了论文的选题依据及研究意义,在系统梳理了转让定价的相关概念及理论的基础上,对2001至2015年外商投资企业从进出口商品总值、进出口贸易方式、贸易增幅及差额、在华投资方式以及外商投资企业经营情况五个角度进行了定量分析,得出在华跨国公司实施转让定价避税的疑点;并且对我国税务机关反避税的工作现状及现行反避税法规进行整理汇总,总结出现阶段我国转让定价反避税的问题。其次,通过构建跨国公司与税务机关博弈模型来分析税收征管中的反避税策略,在基本模型的基础上逐步放松假设条件不断进行模型拓展,揭示了税务机关检查概率、税收处罚率、反避税检查正确率、跨国公司转让定价的成本以及税务机关避税的成本等对跨国公司转让定价行为的影响。然后,以OECD、美国和日本为代表,对其成熟的转让定价税制进行具体比较并得出相应的启示,最终,在上述基础上提出我国转让定价反避税税制的相应对策。
[Abstract]:With the trend of globalization economy becoming more and more obvious, a large number of transnational groups have appeared in the world. With it, the capital injection of the multinational group's subsidiaries in various countries is extremely important for the economic progress and growth of a country. In order to achieve the global business strategic objectives and reduce the corresponding risks, multinational groups usually deliberately make unreasonable adjustments to the fees and transaction prices between parent, subsidiary and other associated enterprises. Transfer its profits in high-tax countries to low-tax countries, thus reducing the tax burden on the whole group and increasing profits. As China joined the WTO and became one of them, multinational corporations gradually moved into China. Moreover, more and more multinational corporations view China as a production base or sales market for the product economy. Although foreign direct investment (FDI) has generally shown an upward trend in recent years, there are still many multinational corporations in China that claim long-term losses. In essence, most of them are covert profit transfer through transfer pricing. In addition, compared with the mature overseas developed countries, although there are some laws and regulations on transfer pricing at present, but in view of the late start, The construction of anti-tax avoidance tax system is still not perfect, and it is difficult to give effective guidance to the existing practice in our country. This phenomenon not only creates the false impression that the investment environment is not good in our country, but also results in the serious loss of tax revenue in our country. It is necessary to make a detailed analysis of the transfer pricing and tax avoidance behavior of multinational corporations in China and put forward targeted anti-tax avoidance suggestions. On the basis of systematically combing the related concepts and theories of transfer pricing, from 2001 to 2015, the foreign invested enterprises from the total value of import and export commodities, the mode of import and export trade, the growth rate of trade and the difference between them. The investment mode in China and the operation of foreign-invested enterprises are analyzed quantitatively, and the doubt of transfer pricing tax avoidance in China is obtained. And collate the current situation of the tax authorities' anti-tax avoidance work and the current anti-tax avoidance laws and regulations, and sum up the problems of anti-tax avoidance in China's transfer pricing at the present stage. Secondly, By constructing a game model between multinational corporations and tax authorities to analyze the anti-tax avoidance strategy in tax collection and management, the paper gradually loosens the hypothetical conditions and expands the model on the basis of the basic model, and reveals the inspection probability and tax penalty rate of tax authorities. The correct rate of anti-tax avoidance inspection, the cost of transfer pricing of multinational corporations and the cost of tax avoidance on the transfer pricing behavior of transnational corporations. The mature transfer pricing tax system is compared and the corresponding enlightenment is obtained. Finally, on the basis of above mentioned, the corresponding countermeasures against tax avoidance system of transfer pricing in China are put forward.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F741.2

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