无形资产转让定价税收研究

发布时间：2018-08-07 13:44

【摘要】：转让定价及其调整作为国际税法的基本问题,是当今经济全球化条件下跨国公司和税务当局面临的最重要的国际税收问题；知识经济时代的到来,伴随着无形资产在企业资产价值中的比重和作用不断增加的同时,无形资产转让定价的特殊性和困难性也成为了越来越多国家税务机关关注的焦点和难点。2013年经合组织更是将无形资产转让定价规制的完善列入了《解决税基侵蚀和利润转移行动计划》,并于2013年7月发布了关于无形资产转让定价规则的修订讨论稿。我国对转让定价的管理工作起步于上世纪80年代,经过近三十年的发展,转让定价法规制度从无到有并得到不断的完善,反避税水平和成效也不断提高。但就无形资产转让定价问题而言,与西方发达国家相比,我国相关的法律规章基本属于空白,缺乏系统和详细的规定；实务操作方面,由于无形资产的复杂性和发展中国家的特殊性,也遇到了不少问题。2012年国家税务总局在其发布的《关于加强国际税收管理体系建设的意见》要求在交易方面,“从关联购销交易向关联股权、无形资产转让和融资等交易拓展’以促进反避税工作向纵深发展。本文在对无形资产转让定价相关理论阐释的基础上,从法律规定、实践经验、预约定价安排制度和情报交换实践四个方面对我国无形资产转让定价税制进行了分析,并指出了目前存在的问题和不足。然后,对经合组织和联合国最新发布文件中有关无形资产转让定价的观点和指导,以及美国、澳大利亚和印度等国对无形资产转让定价的法律实践进行了较为详细的阐述和分析,提出了四点可供我国借鉴的经验。最后,借鉴国际经验,针对性地提出了完善我国无形资产转让定价税制及管理的建议,首先是完善相关法规,包括无形资产概念的界定、常规转让定价方法的适用、成本分摊协议管理规定的细化和定期调整制度的引入等具体内容；此外,还提出了尝试探索资产评估法等新方法,完善和鼓励预约定价安排,建立完备的信息数据库,以及积极关注和参与经合组织的BEPS行动等建议。
[Abstract]:As the basic problem of international tax law, transfer pricing and its adjustment are the most important international tax problems faced by multinational corporations and tax authorities under the condition of economic globalization. With the increasing proportion and function of intangible assets in the value of enterprise assets, The particularity and difficulty of intangible asset transfer pricing have also become the focus and difficulty of more and more national tax authorities. In 2013, OECD included the perfection of intangible asset transfer pricing regulation in "solving tax base erosion". And profit transfer Action Plan, and published a revised discussion paper on the transfer pricing rules of intangible assets in July 2013. The management of transfer pricing in our country started in the 1980s. After nearly 30 years of development, the system of transfer pricing laws and regulations has been improved from scratch, and the level and effectiveness of anti-tax avoidance has been improved. However, as far as the issue of intangible asset transfer pricing is concerned, compared with the developed countries in the West, the relevant laws and regulations of our country are basically blank, lacking systematic and detailed provisions. Due to the complexity of intangible assets and the particularity of developing countries, there are also many problems. In 2012, the State Administration of Taxation issued its opinion on strengthening the International tax Administration system. "expanding from related purchasing and selling transactions to related equity, intangible asset transfers and financing,'to promote the development of anti-tax avoidance efforts. Based on the explanation of the theory of transfer pricing of intangible assets, this paper analyzes the tax system of transfer pricing of intangible assets in China from four aspects: legal regulation, practical experience, advance pricing arrangement system and information exchange practice. And pointed out the existing problems and shortcomings. Then, to the views and guidance on the transfer pricing of intangible assets in the latest OECD and United Nations documents, as well as the United States, The legal practice of transfer pricing of intangible assets is expounded and analyzed in detail by Australia and India, and four points of experience for our country are put forward. Finally, using international experience for reference, the paper puts forward some suggestions to improve the transfer pricing tax system and management of intangible assets in China. First of all, the relevant laws and regulations should be improved, including the definition of the concept of intangible assets and the application of conventional transfer pricing methods. In addition, it also puts forward some new methods, such as exploring the asset evaluation method, perfecting and encouraging the advance pricing arrangement, establishing a complete information database, and so on. And active attention to and participation in the OECD's BEPS initiatives and other recommendations.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F273.4;F275

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