BEPS行动计划对我国海关估价的影响及应对

发布时间：2018-02-04 05:40

本文关键词： BEPS行动计划海关估价转让定价　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：随着市场开放程度的进一步加深,我国市场上的外资投资者比例持续增加,不断为我国经济注入新鲜血液增加活力。然而不容忽视的是,作为所得来源国的我国并没有在跨国公司的利润分配中享受到应有的部分,这无疑是对我国利益的无理侵占,跨国公司通常实现转移利润的途径即为转让定价。对我国而言,跨国公司实施转让定价行为不仅仅侵蚀了企业所得税税基也同样对海关税收造成了冲击。在BEPS行动计划出台以来,公众对于双重不征税导致税收流失的关注达到了前所未有的高度,基于以上背景,我国海关也应当及时采取措施,加大对跨国公司转让定价的研究,增强监管和打击力度。然而,长期以来海关对转让定价问题的研究都较为浅显和相对滞后,BEPS行动计划的具体规范将是中国海关继续完善相关法律法规的良好范例与借鉴论文一共有六个章节。第一章开宗明义,简要介绍论文的写作背景和研究目的,对国内外海关估价、转让定价及BEPS行动计划的文献进行梳理,体现论文研究思路、主要方法、创新点及不足;第二章介绍转让定价的基础理论并对海关估价的发展历程进行介绍;第三章在前文基础上从不同角度比较分析二者存在的异同;第四章介绍了不同国家及经济组织对转让定价以及海关估价的协调现状;第五章针对不同BEPS行动计划,分析其产生对我国海关估价的影响机制;第六章最后针对问题提出完善海关估价的对策建议并进行总结启示。
[Abstract]:With the further deepening of the opening of the market, the proportion of foreign investors in the market of our country continues to increase, and continuously inject fresh blood into our economy to increase vitality. However, it can not be ignored. China, as the source of income, does not enjoy its due part in the profit distribution of multinational corporations, which is undoubtedly an unreasonable encroachment on the interests of our country. Transfer pricing is usually the way for multinational corporations to realize the transfer of profits. The transfer pricing behavior of multinational corporations not only erodes the tax base of enterprise income tax, but also impacts the customs tax. Since the BEPS action plan was issued. The public pay more attention to the loss of tax revenue caused by double non-taxation. Based on the above background, our customs should also take timely measures to increase the research on transfer pricing of multinational corporations. However, for a long time, customs research on transfer pricing has been relatively simple and relatively lagging behind. The specific specifications of the BEPS action plan will be a good example of the Chinese Customs to continue to improve the relevant laws and regulations and draw on a total of six chapters. This paper briefly introduces the writing background and research purpose of the thesis, combs the domestic and foreign documents of customs valuation, transfer pricing and BEPS action plan, and embodies the research ideas, main methods, innovation points and shortcomings of the paper. The second chapter introduces the basic theory of transfer pricing and the development of customs valuation. The third chapter compares and analyzes the similarities and differences between the two from different angles. Chapter 4th introduces the coordination of transfer pricing and customs valuation in different countries and economic organizations. Chapter 5th analyzes the impact mechanism of different BEPS action plans on the customs valuation in China. Chapter 6th finally puts forward the countermeasures and suggestions to improve the customs valuation and summarizes the enlightenment.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752.5

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