营销性无形资产转让定价税收问题研究

发布时间：2018-03-09 17:15

本文选题：营销性无形资产　切入点：转让定价　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化进程的不断推进,我国市场经济的开放性与包容性不断扩大。国际资本流量攀升,2014年中国首次超越美国成为最大的FDI流入国。跨国公司纷纷以设立合资企业、独资企业、分支机构等各种形式进入中国,跨国交易的复杂性,各国税率的差异,国际税收调节机制的不完善,促使越来越多的跨国公司通过转让定价的方式达到税负最小化的目的。与此同时,跨国公司在品牌开拓和市场推广过程中有可能产生营销性无形资产,而如何确认和衡量归属于这部分营销性无形资产的收益、维护我国的税收利益,就成为理论界和实务界亟待解决的难题。无形资产在经济活动中的驱动作用越来越明显,营销性无形资产的内涵也随之在深度和广度上不断外延。营销性无形资产转让定价法规的建立与完善也成为转让定价规制中最为复杂的部分。美国国内税务局(Internal Revenue Service,以下简称IRS)为平衡税企关系,维护本国利益,在营销性无形资产的范围界定与转让定价的调整方法等方面不断进行探索。同时,经济合作与发展组织(Organization for Economic Co-operation and Development,以下简称OECD)也根据国际发展局势,制定了《OECD跨国公司与税务机关转让定价指南》(以下简称《指南》),《指南》对营销性无形资产的范围界定作出相应规定,指导各国在转让定价调整方面的协调与合作。2013年,OECD公布的《关于无形资产转让定价问题的修订讨论草案》为无形资产(包括营销性无形资产)转让定价的调整提供了具体指引。我国关于营销性无形资产转让定价的研究还相对较少,立法也处于空白阶段。本文首先阐述了论文的研究背景及意义,系统介绍了营销性无形资产转让定价的相关理论,并结合Glaxo案件对营销性无形资产转让定价调整方法的选择和应用进行了深入分析。同时对我国在无形资产转让定价税制方面的现状进行了详细梳理,通过研究OECD及其他国家在规范营销性无形资产转让定价方面的举措和观点,深入剖析当前我国营销性无形资产转让定价管理面临的特殊问题,以期为中国在营销性无形资产转让定价法规的构建及管理方面提供理论参考。
[Abstract]:As the process of economic globalization continues to advance, the openness and inclusiveness of China's market economy is expanding. International capital flows are rising. In 2014, China overtook the United States to become the largest inflow of FDI for the first time. Multinational corporations have set up joint ventures. Sole proprietorship enterprises, branches and other forms of entry into China, the complexity of transnational transactions, the differences in tax rates between countries, the imperfections of the international tax regulation mechanism, At the same time, MNCs have the potential to produce marketing intangible assets in the process of brand development and marketing. However, how to confirm and measure the income belonging to this part of the marketing intangible assets and maintain the tax interests of our country has become a difficult problem to be solved urgently in the theoretical and practical circles. The driving effect of intangible assets in economic activities is becoming more and more obvious. The connotation of marketing intangible assets has also been extended in depth and breadth. The establishment and perfection of marketing intangible assets transfer pricing regulations have become the most complicated part of transfer pricing regulation. Revenue Service is a balanced tax-enterprise relationship. To safeguard the interests of our country, to continuously explore ways to define the scope of marketing intangible assets and to adjust the transfer pricing. At the same time, the Organization for Economic Cooperation and Development (OECD) for Economic Co-operation and Development (OECDs) is also in accordance with the international development situation, The "transfer pricing Guide for OECD multinational corporations and tax authorities" (hereinafter referred to as "the Guide") has been formulated to define the scope of marketable intangible assets. To guide the coordination and cooperation of countries in the adjustment of transfer pricing. The revised discussion draft on the transfer pricing of intangible assets published by the OECD in 2013 provides for the adjustment of transfer pricing of intangible assets (including marketable intangible assets). For specific guidance. The research on the transfer pricing of marketing intangible assets in China is relatively few. Legislation is also in the blank stage. Firstly, this paper expounds the research background and significance of the paper, systematically introduces the marketing intangible assets transfer pricing theory, Combined with the Glaxo case, the selection and application of the pricing adjustment methods for the transfer of marketing intangible assets are analyzed in depth. At the same time, the current situation of the transfer pricing tax system of intangible assets in China is analyzed in detail. By studying the measures and viewpoints of OECD and other countries in standardizing the transfer pricing of marketing intangible assets, this paper deeply analyzes the special problems facing the transfer pricing management of marketing intangible assets in China. In order to provide a theoretical reference for the construction and management of marketing intangible assets transfer pricing regulations in China.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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