BEPS行动计划在扬州国税转让定价管理中的应用研究

发布时间：2018-03-16 16:03

本文选题：税基侵蚀和利润转移行动计划　切入点：转让定价管理　出处：《扬州大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,跨国公司通过转让定价来进行转移利润的现象愈来愈严重,己严重影响到了各个国家的税收利益。为防止全球范围内的税基侵蚀和利润转移,实现跨国公司利润合理分配,BEPS行动计划由G20国家牵头,应运而生。BEPS行动计划的产生,是各国携手打击国际避税、共同建立有利于全球经济增长的国际税收规则体系和合作机制的重要举措,是近百年来国际税收规则体系的首次全面重塑。本文首先介绍了转让定价理论及BEPS行动计划8-10项与转让定价密切相关的最新政策和理论知识,并简单介绍了我国政府对该行动计划的积极推广的行动。其次,介绍了扬州地区转让定价的现状、扬州税务机关处理转让定价问题存在的困难并进行分析。接着,以上述理论为切入点,探讨了运用BEPS行动计划最新理论,列举分析两个实践过程中处理的案例,展示扬州国税如何解决在转让定价调查中遇到的关于无形资产和集团内劳务的问题的过程和方法,如何进行税务管理,并对此总结经验。最后,在探索BEPS行动计划的应用的基础上,总结实践经验,对BEPS行动计划在扬州国税转让定价管理中的运用从两个层面提出合理建议。
[Abstract]:In recent years, the phenomenon that multinational corporations transfer profits through transfer pricing is becoming more and more serious, which has seriously affected the tax interests of various countries. To realize the rational Distribution of profits of multinational corporations the BEPS Action Plan, led by the G20 countries, came into being as the result of the action plan of .BEPS, which is a joint effort of all countries to combat international tax avoidance. Important initiatives to jointly establish a system of international tax rules and mechanisms for cooperation conducive to global economic growth, This paper first introduces transfer pricing theory and BEPS action plan 8-10 new policies and theoretical knowledge closely related to transfer pricing. Secondly, the paper introduces the current situation of transfer pricing in Yangzhou, the difficulties of Yangzhou tax authorities in dealing with transfer pricing, and analyzes it. Taking the above theory as the starting point, this paper discusses the application of the latest theory of BEPS action plan, and enumerates and analyzes two cases handled in the course of practice. To show how Yangzhou state tax can solve the problems of intangible assets and labor services in the transfer pricing investigation, how to carry out tax administration, and to sum up the experience. On the basis of exploring the application of BEPS action plan, this paper summarizes the practical experience, and puts forward some reasonable suggestions on the application of BEPS action plan in the transfer pricing management of Yangzhou state tax from two aspects.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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