转让定价纳税调整的独立账户法与公式分配法的比较研究
发布时间：2018-11-11 20:56
【摘要】：经济一体化是目前世界经济体系发展的一个突出特点,经济一体化给世界经济发展带来变化的同时也引发了国际税收问题。跨国公司通过转让定价的方式把利润在税收管辖区之间转移,造成了税收流失和外部性。目前大多数国家采用独立账户法对跨国公司的转让定价行为进行纳税调整,各国按照本国的会计核算体系和税收制度对跨国公司来源于本国的利润进行征税,对于跨国公司关联实体之间的内部交易按照正常交易原则进行调整。一些联邦制国家如美国、加拿大采用公式分配法,把跨国公司全球税前总利润按照各个分支机构的资产、销售收入、价格等指标在整个跨国公司的比重进行分配,各国再按照本国的税率征收公司所得税。公式分配法符合经济一体化下国际税收协调的发展趋势,欧盟已经着力于研究在欧盟成员过内部建立共同统一公司税基,并使用公式分配法对共同税基进行分配。我国近年来越来越重视对转让定价的纳税调整规制,目前我国尚未应用公式分配法,国内税务学界也缺乏对于公式分配法的深入理论研究和探讨。本文的研究对于经济一体化下我国未来国际税收政策的发展具有一定的理论意义和现实意义。 本文首先回顾了国内外关于转让定价的文献研究,然后系统介绍了国内外对于转让定价的反避税规制,并重点对独立账户法和公式分配法进行了对比分析。本文构建了一个两个对称国家的数理模型,假设跨国公司在两国分别设立两个子公司,并且可以通过转让定价的方式向两国以外的避税地转移利润。模型中引入了税务机关的税收监管投入,比较独立账户法与公式分配法下税率水平、税收监管程度对两个国家社会福利的差别,证明了从独立账户法调整为公式分配法能够减少跨国公司利润转移水平,提高两国的社会福利水平。最后本文结合理论分析结果,针对我国目前转让定价反避税税制的现状提出若干完善我国国际税收政策的建议。
[Abstract]:Economic integration is a prominent feature of the development of the world economic system at present. Economic integration brings changes to the development of the world economy and at the same time leads to the problem of international taxation. Multinational corporations transfer profits between tax jurisdictions by transfer pricing, which results in tax loss and externality. At present, most countries adopt the independent account law to adjust the transfer pricing behavior of transnational corporations. According to their own accounting system and tax system, most countries tax the profits of transnational corporations from their own countries. The internal transactions between the entities associated with multinational corporations are adjusted in accordance with the normal transaction principle. Some federal countries, such as the United States and Canada, use the formula method to distribute the total pre-tax profits of transnational corporations according to the assets, sales income, price and other indicators of the various branches. Each country collects company income tax according to its own tax rate. The formula distribution method is in line with the development trend of international tax coordination under the economic integration. The European Union has focused on the establishment of a common unified corporate tax base within the EU members, and uses the formula distribution method to distribute the common tax base. In recent years, more and more attention has been paid to the tax regulation of transfer pricing in China. At present, the formula distribution method has not been applied in our country, and there is a lack of in-depth theoretical research and discussion on the formula distribution method in the domestic tax circle. The research in this paper has certain theoretical and practical significance for the development of China's future international tax policy under the economic integration. This paper first reviews the domestic and foreign literature on transfer pricing, then systematically introduces the anti-tax regulation of transfer pricing at home and abroad, and focuses on the comparative analysis of independent account method and formula allocation method. In this paper, a mathematical model of two symmetric countries is constructed. It is assumed that MNCs can set up two subsidiaries in each country and can transfer profits to tax havens outside the two countries by transfer pricing. The model introduces the tax supervision input of the tax authorities, compares the tax rate level under the independent account method and the formula distribution method, and the difference between the tax supervision degree and the social welfare of the two countries. It is proved that the adjustment from the independent account method to the formula distribution method can reduce the profit transfer level of transnational corporations and improve the social welfare level of the two countries. Finally, based on the results of theoretical analysis, this paper puts forward some suggestions on how to perfect China's international tax policy in view of the current situation of anti-tax system of transfer pricing in China.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.7;F812.42
本文编号：2326107
[Abstract]:Economic integration is a prominent feature of the development of the world economic system at present. Economic integration brings changes to the development of the world economy and at the same time leads to the problem of international taxation. Multinational corporations transfer profits between tax jurisdictions by transfer pricing, which results in tax loss and externality. At present, most countries adopt the independent account law to adjust the transfer pricing behavior of transnational corporations. According to their own accounting system and tax system, most countries tax the profits of transnational corporations from their own countries. The internal transactions between the entities associated with multinational corporations are adjusted in accordance with the normal transaction principle. Some federal countries, such as the United States and Canada, use the formula method to distribute the total pre-tax profits of transnational corporations according to the assets, sales income, price and other indicators of the various branches. Each country collects company income tax according to its own tax rate. The formula distribution method is in line with the development trend of international tax coordination under the economic integration. The European Union has focused on the establishment of a common unified corporate tax base within the EU members, and uses the formula distribution method to distribute the common tax base. In recent years, more and more attention has been paid to the tax regulation of transfer pricing in China. At present, the formula distribution method has not been applied in our country, and there is a lack of in-depth theoretical research and discussion on the formula distribution method in the domestic tax circle. The research in this paper has certain theoretical and practical significance for the development of China's future international tax policy under the economic integration. This paper first reviews the domestic and foreign literature on transfer pricing, then systematically introduces the anti-tax regulation of transfer pricing at home and abroad, and focuses on the comparative analysis of independent account method and formula allocation method. In this paper, a mathematical model of two symmetric countries is constructed. It is assumed that MNCs can set up two subsidiaries in each country and can transfer profits to tax havens outside the two countries by transfer pricing. The model introduces the tax supervision input of the tax authorities, compares the tax rate level under the independent account method and the formula distribution method, and the difference between the tax supervision degree and the social welfare of the two countries. It is proved that the adjustment from the independent account method to the formula distribution method can reduce the profit transfer level of transnational corporations and improve the social welfare level of the two countries. Finally, based on the results of theoretical analysis, this paper puts forward some suggestions on how to perfect China's international tax policy in view of the current situation of anti-tax system of transfer pricing in China.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.7;F812.42
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