S公司转让定价税务筹划研究

发布时间：2018-09-10 13:48

【摘要】：我国的跨国关联企业不断增多,关联交易额也在逐年上升。独立的企业在产品销售时就需要定价,因此关联企业内部交易也在寻求制定一个合理的价格,以达到最佳的经营状态,实现成本效益最优,而这种定价方法就是转让定价。企业进行税务筹划可以降低企业的纳税成本,关联企业之间,也可以利用转让定价进行税务筹划,从而使企业的税负减轻,加之国际各区域税率的差异,跨国关联企业在转让定价方面具有一定的税务筹划空间,因此企业围绕转让定价进行税务筹划已成为企业转让定价安排中的重点内容。本文以S公司转让定价税务筹划过程的事中筹划为主要研究对象,预测企业关联交易进行后,转让定价方法的应用对企业纳税环境的影响。采用价值链分析的方法确定企业的合理回报,对转让定价筹划结果进行验证,看是否符合独立交易原则,从而避免由转让定价带来税务风险,并且对企业在日后的转让定价税务筹划过程提出建议。本文首先从理论方面分析企业税务筹划的动因和方法,结合转让定价的相关概念,对转让定价税务筹划的原则和方法进行分析;再结合企业实例,具体分析S公司转让定价税务筹划过程,介绍企业基本情况和行业现状,确定企业的功能和风险,选择合适的转让定价方法,并进行可比性分析,评价转让定价筹划的可行性和税收效应;最后是对S公司在进行转让定价税务筹划时应注意的问题提出实施建议,主要分为具体对策和保障措施,希望能对S公司在进行转让定价税务筹划时具有积极的指导作用。
[Abstract]:The number of multinational affiliated enterprises in China is increasing, and the amount of related transactions is also rising year by year. Independent enterprises need pricing when they sell their products, so the internal transaction of affiliated enterprises is seeking to set a reasonable price in order to achieve the best operating state and achieve the best cost benefit, and this pricing method is transfer pricing. Tax planning by enterprises can reduce the tax cost of enterprises, and among affiliated enterprises, they can also use transfer pricing to carry out tax planning, thus reducing the tax burden of enterprises, as well as the differences of tax rates in various regions of the world. Multinational affiliated enterprises have a certain space for tax planning in transfer pricing, so tax planning around transfer pricing has become an important part of transfer pricing arrangements. Taking the tax planning process of S company transfer pricing as the main research object, this paper predicts the effect of transfer pricing method on the tax environment of enterprises after the related transactions are carried out. Using the method of value chain analysis to determine the reasonable return of the enterprise, to verify the results of the transfer pricing planning to see if it conforms to the principle of independent transaction, so as to avoid the tax risk caused by the transfer pricing. And to the enterprise in the future transfer pricing tax planning process recommendations. This paper first analyzes the motivation and method of enterprise tax planning from the theoretical aspect, combining with the related concepts of transfer pricing, analyzes the principles and methods of tax planning of transfer pricing. It analyzes the tax planning process of S company transfer pricing, introduces the basic situation of the enterprise and the current situation of the industry, determines the function and risk of the enterprise, selects the appropriate transfer pricing method, and carries on the comparability analysis. The feasibility and tax effect of transfer pricing planning are evaluated. Finally, suggestions are put forward to implement the problems that should be paid attention to when S Company carries out transfer pricing tax planning, which is mainly divided into specific countermeasures and safeguard measures. Hope to S company in transfer pricing tax planning has an active role in guidance.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.6;F406.7

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