税基侵蚀和利润转移下的转让定价问题研究新发展

发布时间：2019-02-22 15:54

【摘要】：税基侵蚀和利润转移(BEPS)问题给财政和经济带来的负面影响,是G20\OECD BEPS项目自2013年启动以来一直关注的焦点。转让定价是跨国公司税基侵蚀和利润转移的核心方式,现有文献越来越重视转让定价的实证性研究。本文总结了BEPS行动以来国外对转让定价问题研究的新进展,并按研究对象分别归纳。本文进一步总结了转让定价涉及的数据问题,一方面从理论上分析理想数据的模式,另一方面梳理了现有国家的数据情况。同时基于中国转让定价特征,评述了我国现阶段可进行转让定价相关研究的数据情况,并强调现有数据的优势和不足。在此基础上,提出了未来中国转让定价数据的建构及政策建议。本研究为我国未来开展相关研究提供文献支撑和数据方面的政策建议。
[Abstract]:The fiscal and economic negative impact of tax base erosion and profit transfer (BEPS) issues has been the focus of the G20\ OECD BEPS project since its launch in 2013. Transfer pricing is the core way of tax base erosion and profit transfer of multinational corporations. The existing literatures pay more and more attention to the empirical research of transfer pricing. This paper summarizes the new research progress of transfer pricing problem in foreign countries since the BEPS action, and sums up the research object separately. This paper further summarizes the data problems involved in transfer pricing. On the one hand, it theoretically analyzes the model of ideal data, on the other hand, it combs the data situation of existing countries. At the same time, based on the characteristics of transfer pricing in China, this paper reviews the data of transfer pricing related research in China at present, and emphasizes the advantages and disadvantages of the existing data. On this basis, the paper puts forward the construction and policy suggestions of the transfer pricing data in China in the future. This study provides policy recommendations for future research in China.
【作者单位】：上海财经大学公共经济与管理学院;
【基金】：上海财经大学研究生创新基金“中国外资企业利润转移与税基侵蚀规模估算”(项目编号CXJJ-2016-404)
【分类号】：F811.4

【相似文献】