BEPS行动计划下无形资产转让定价的税收问题研究

发布时间：2018-09-15 19:12

【摘要】：近年来,跨国公司通过转让定价进行避税的现象愈发严重,造成各国政府税收主权的损失。21世纪新型经济模式飞速发展,无形资产作为推动经济发展的重要因素,越来越受到各个国家的普遍关注,但由于其自身特殊性亦成为跨国企业转让定价时青睐的对象。传统的反避税措施已无法解决现实中无形资产转让定价带来的诸多税收问题,OCED通过发起BEPS行动计划来构建更为合理的转让定价规则以应对无形资产转让定价引起的税基侵蚀与利润转移难题。中国在当代经济中占有重要地位,更应结合国情,针对无形资产的特性,在BEPS行动计划的大背景下对现行税法中无形资产转让定价制度查漏补缺,以更好的适应国际化趋势。本文通过理论与实证的双重分析,得出无形资产转让定价作为跨国企业主要的避税措施在新型商业模式的发展下更加高明,传统税法规则应对困难。在BEPS框架下我国无形资产转让定价税制尚需不断修正,并针对无形资产特征提出完善意见。
[Abstract]:In recent years, the phenomenon of multinational corporations tax avoidance through transfer pricing is becoming more and more serious, resulting in the loss of tax sovereignty of the governments of various countries. The new economic model has developed rapidly in the 21st century. Intangible assets as an important factor to promote economic development. More and more countries pay more and more attention to it, but because of its own particularity, MNCs also become the preferred object of transfer pricing. Traditional anti-tax avoidance measures can not solve many tax problems caused by transfer pricing of intangible assets in reality. OCED sets up more reasonable transfer pricing rules by launching BEPS action plan to deal with intangible assets transfer pricing. The tax base erosion and profit transfer problem. China plays an important role in the contemporary economy, which should be combined with the national conditions, aiming at the characteristics of intangible assets, under the background of the BEPS action plan, to check and fill the gaps in the current tax law on the transfer pricing system of intangible assets, in order to better adapt to the trend of internationalization. Through the double analysis of theory and demonstration, this paper concludes that the transfer pricing of intangible assets as the main tax avoidance measure of multinational enterprises is more brilliant under the development of new business model, and the traditional tax law rules are difficult to deal with. Under the framework of BEPS, the transfer pricing tax system of intangible assets in China still needs to be revised constantly, and suggestions are put forward to improve the characteristics of intangible assets.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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