集团内关联劳务转让定价规则问题研究

发布时间：2018-05-17 16:46

本文选题：集团内劳务转让定价 + 受益性测试　；参考：《税务与经济》2017年05期

【摘要】：当前国际上还没有一套相对统一的转让定价劳务规则。而纳税人正是利用各国国内税法转让定价劳务税制规定的差异性,以集团内劳务作为载体,通过税收筹划实现税基侵蚀利润转移的目的。中国作为发展中国家,在集团内劳务转让定价规则的适用和执行方面面临一定的问题与困境,需要采取有效的应对措施。在集团内关联劳务转让定价问题上,我国应尽早建立相应完备的实施细则,完善税企证明责任分配规则,与国际接轨,制定和完善低附加值集团内劳务安全港规则,适当提高关联劳务交易本地文档准备金额门槛。同时,还应当向联合国提出建议,推动制定集团内劳务费转让定价规则的国际化统一标准,避免使纳税人遵从双重标准,造成加重纳税人税收遵从负担的不利影响和后果。
[Abstract]:At present, there is not a set of relatively uniform transfer pricing labor rules. The taxpayers take advantage of the differences of the tax laws in different countries and take the labor service in the group as the carrier to achieve the purpose of eroding the profit transfer through tax planning. As a developing country, China is faced with some problems and difficulties in the application and enforcement of labor transfer pricing rules in the group, so it needs to take effective countermeasures. On the issue of related labor transfer pricing in the group, our country should establish relevant and complete implementation rules as soon as possible, perfect the rules of distribution of burden of proof for tax enterprises, integrate with the international standards, and formulate and perfect the safe port rules for labor services in low value-added groups. Appropriately raise the threshold of local document preparation for related services transactions. At the same time, suggestions should also be made to the United Nations to promote the development of an international uniform standard for the pricing rules of transfer of labour costs within the group, so as to avoid double standards for taxpayers and increase the burden of tax compliance on taxpayers.
【作者单位】：厦门大学法学院;
【基金】：国家社科基金重点项目“应对BEPS背景下完善中国反避税法律体系研究”(项目编号:14AZD153)的子课题“BEPS行动计划与中国特别反避税制度完善研究”的阶段性成果
【分类号】：F275;F276.7

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