转让定价反避税调整的方法与难点研究

发布时间：2018-03-08 07:37

本文选题：关联交易　切入点：转让定价　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放后,我国在经济领域取得了巨大的成就。进入二十一世纪,在经济全球化的大背景下,伴随跨国资本的发展,转让定价问题也日渐凸显。跨国企业利用转让定价避税的行为不仅会损害我国的税收主权,同时由于税负的差异将会制造不公平的竞争环境,不利于我国企业的发展,此外,对合资企业来说,外方股东利用转让定价安排转移利润将会损害中方股东的利益。因此,转让定价问题已经不容中国税务机关忽视,如何创新丰富现有的转让定价理论,如何在实践中使用合理的转让定价方法来对关联交易作出调整,将是我国税务机关肩负的一项艰巨的任务。本文采用文献分析与案例研究相结合的方法展开研究,首先从转让定价的基本理论出发介绍了转让定价的定义、转让定价理论的发展,接着介绍转让定价行为的动机和影响,之后详细阐述了常规转让定价方法的原理以及应用原则。接下来,作者结合自己日常工作中在转让定价反避税管理中遇到的难点问题,通过对两个实际案例的分析,给出了技术上解决这些问题的方法,为转让定价调整的实践借鉴提供建议以及经验支持。同时也就系统地解决这些难点问题提出了自己的对策和建议,希望我国税务行政机关在转让定价领域能够继续寻求创新和突破、从法规层面上充实并且丰富转让定价方法、使其在反避税实践中更具指导意义,更好地维护我国的税收主权。
[Abstract]:After the reform and opening up, China has made great achievements in the economic field. In 21th century, under the background of economic globalization, with the development of transnational capital, The problem of transfer pricing is becoming more and more prominent. The behavior of multinational enterprises using transfer pricing to avoid tax will not only damage the tax sovereignty of our country, but also create an unfair competitive environment because of the difference of tax burden, which is not conducive to the development of Chinese enterprises. For a joint venture, foreign shareholders using transfer pricing arrangements to transfer profits will harm the interests of Chinese shareholders. Therefore, the issue of transfer pricing cannot be ignored by the Chinese tax authorities. How to innovate and enrich the existing transfer pricing theory, How to use reasonable transfer pricing method to adjust related party transactions in practice will be a difficult task for our tax authorities. This paper introduces the definition of transfer pricing, the development of transfer pricing theory, and then introduces the motivation and influence of transfer pricing behavior from the point of view of the basic theory of transfer pricing. Then the principle and application principle of conventional transfer pricing method are expounded in detail. Next, the author analyzes two practical cases by combining with the difficult problems encountered in the anti-tax avoidance management of transfer pricing in his daily work. The technical solution to these problems is given, which provides advice and experience support for the practice of transfer pricing adjustment. At the same time, it also puts forward its own countermeasures and suggestions to solve these difficult problems systematically. It is hoped that the tax administrative authorities of our country can continue to seek innovation and breakthrough in the field of transfer pricing, enrich and enrich the transfer pricing methods from the level of laws and regulations, make them more instructive in the practice of anti-tax avoidance, and better safeguard our country's tax sovereignty.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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