跨国公司转让定价及其相关税务审计

发布时间：2018-04-21 09:14

本文选题：避税 + 跨国公司　；参考：《华北电力大学（北京）》2008年硕士论文

【摘要】： 转让定价是跨国公司实施的最主要的转移利润的手法。随着越来越多的跨国公司将在中国设立并发展,对于部分跨国公司通过国际转让定价对我国税基造成的损害,更应该引起重视。虽然我国已经建立了转让定价制度,但是与西方国家的转让定价实践水平相比还存在较大的差距。本文从基本概念入手,层层深入,将转让定价税制的理论知识作为起点,通过分析研究实践中税务机关进行转让定价税务审计的步骤、过程和方法,提出了我国转让定价税务审计中存在的问题和完善转让定价税务审计的建议。
[Abstract]:Transfer pricing is the most important means of transferring profit by multinational corporations. As more and more multinational corporations are set up and developed in China, attention should be paid to the damage caused by the international transfer pricing to our tax base through international transfer pricing. Although China has established the transfer pricing system, but with the western countries There is still a big gap between the transfer pricing practice level.
This paper starts with the basic concepts, and takes the theoretical knowledge of transfer pricing tax system as the starting point. Through the analysis of the steps, processes and methods of tax audit of transfer pricing in the practice of tax authorities, the problems in the tax audit of transfer pricing in China and the suggestions for improving the tax audit of transfer pricing are proposed.

【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F275;F239.4

【引证文献】