佳通轮胎跨国业务的关联交易转让定价案例研究

发布时间：2018-02-26 15:48

本文关键词： 关联交易跨国业务转让定价可比性分析　出处：《兰州大学》2014年硕士论文　论文类型：学位论文

【摘要】：自从经济全球化的巨浪不断袭来之后,越来越多的国家和地区被卷入了世界市场和国际经济的联系中,资源在世界范围内发生着快速的再分配,跨国企业不断进驻新的市场,谋求更快速的成长与更多的利润,其通常将转让定价作为集团内部关联企业重要的经营战略目标。转让定价实际上是一种中性行为,但是跨国企业基于其特殊需求,往往会利用内部调控等手段,对转让定价进行不正当的操纵,以逃避国际纳税,实现其税收及经营管理方面的动机。从企业的角度来看,进行合理、适当的关联交易有利于企业整体运营层面效率的提高。但是过多的、不合理的关联交易不但会使企业面对税务机关更为严格的监管,而且会严重影响企业自身的长远发展,同时也不利于企业核心竞争力的培养及品牌的塑造。所以,跨国企业必须对其在中国的关联交易中转让定价的合规性问题予以重视。作为国民经济支柱行业之一的汽车及其零部件行业,随着近几年的快速发展及大量外资的涌入,无疑会涉及关联交易跨国业务的转让定价问题。本文以汽车零部件行业中外合资企业佳通轮胎股份有限公司与其关联企业之间发生的跨国业务为切入点,在对关联企业转让定价的原则进行阐述,对转让定价方法进行介绍和评析的基础上,分析企业内外部经营特征、财务数据,以选择适合的转让定价方法；然后通过综合可比性分析选取与目标企业经营特征相似的企业,分析其三年历史数据,采用“四分位数区间”来界定可比企业的利润区间；最后将佳通轮胎有限公司的利润率与之进行对比,以论证其转让定价的合理性。此外,本文还尝试将针对佳通轮胎所得的研究结论推演到整个汽车零部件行业,以得到一些该企业在管理关联交易方面的启示。对于整个汽车零部件行业,本文的研究无论是在验证交易的方法选择方面,还是在关联交易的管理方面,都有一定的实践指导意义。
[Abstract]:Since the great wave of economic globalization has hit, more and more countries and regions have been involved in the connection between the world market and the international economy. Resources are being redistributed rapidly in the world, and multinational enterprises are constantly entering new markets. In the pursuit of faster growth and more profits, transfer pricing is usually regarded as an important strategic objective of intra-group affiliated enterprises. Transfer pricing is actually a neutral behavior, but multinational enterprises are based on their special needs. In order to avoid international tax and realize the motivation of tax and management, transfer pricing is often manipulated by means of internal control and other means. From the point of view of an enterprise, conducting reasonable and appropriate related party transactions is conducive to the improvement of the overall operational efficiency of the enterprise. However, excessive and unreasonable related party transactions will not only make the enterprise face more stringent supervision by the tax authorities, And will seriously affect the long-term development of the enterprise itself, but also not conducive to the cultivation of the core competitiveness of enterprises and brand building. Multinational enterprises must pay attention to the issue of transfer pricing compliance in related party transactions in China. As one of the pillar industries of the national economy, automobile and its parts industry, with the rapid development of recent years and the influx of a large number of foreign capital, Undoubtedly, it will involve the transfer pricing of related party transaction transnational business. Based on the multinational business between Jiatong Tire Co., Ltd. and its affiliated enterprises in the auto parts industry, this paper expounds the transfer pricing principle of affiliated enterprises. On the basis of introducing and evaluating the transfer pricing method, this paper analyzes the internal and external management characteristics and financial data of the enterprise, so as to select the appropriate transfer pricing method, and then selects the enterprise similar to the target enterprise by comprehensive comparability analysis. This paper analyzes its three-year historical data, uses "quartile interval" to define the profit range of comparable enterprises, and finally compares the profit margin of Jiatong Tire Co., Ltd. with it in order to prove the rationality of its transfer pricing. This paper also tries to extrapolate the conclusion of the research on Jiatong tire to the whole auto parts industry, in order to get some enlightenment of the enterprise in the management of related party transactions. The research in this paper is of practical significance in both the choice of verification methods and the management of related party transactions.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471

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