跨国关联企业转让定价导致税收流失问题及其对策研究
发布时间：2018-09-09 16:55
【摘要】：随着经济全球化进程的推进,跨国企业不断增长国际影响力,已经成为了推动世界经济迅猛增长的重要力量。而日益频繁的关联交易使得转让定价受到越来越多的重视,不仅是跨国企业自身,还包括各国税务机关。从跨国企业的角度来看,随着跨国集团规模日益壮大,转让定价成为了影响其内部交易的一个重要价格机制,使得跨国企业上下游经营需求可以在内部得以实现,确保经营利润尽可能地保留在集团内部;从税务机关的角度来看,转让定价也成为了部分跨国企业规避我国纳税义务的重要方式,严重损害了我国税收权益,破坏了国内企业依法纳税和企业公平竞争的市场环境,已然成为了我国税务机关重点关注的税收问题。虽然外国资本对于促进我国经济发展有着不可磨灭的重要作用,但随之而来的是跨国关联企业愈演愈烈的避税问题,造成了我国税收收入流失,会影响我国经济长远发展。尽管经过二十多年不断探索与研究,我国对转让定价税收规制已经有了比较可观的发展。但是相较于发达国家,我国的转让定价税制仍然有较为明显的不足,税制发展与我国经济发展不相匹配,存在诸如企业关联关系认定标准尚不完善,纳税人举证义务规定不合理,反避税队伍整体素质有待提高等等问题。目前,跨国企业在我国转移利润的现象并不少见,由此引起的税收流失问题较为严重,给我国税务机关提出了一项严峻的挑战,完善转让定价税制的需求迫在眉睫。在二十国集团批准采纳BEPS行动计划之际,我国应该以此为契机全面完善我国的国际税收征管体系,以期应对纷至沓来的转让定价避税问题。本文在已有研究成果的基础上,运用规范分析法、实证分析法、比较分析法等方法对我国现行转让定价税制进行研究分析。首先,通过研究我国转让定价避税现状,结合前人的研究归纳总结,分析了国内跨国企业主要的转让定价避税方式,跨国企业转让定价避税导致的结果以及我国转让定价导致的税收流失规模。其次,研究了我国现行转让定价税制存在不足。然后,分析这些不足对于跨国关联企业转让定价避税的影响,包括避税成本,反避税效率,转让定价避税处罚,涉税信息不对称等。运用博弈论的思维方法去研究跨国关联企业避税与税务机关稽查之间的博弈关系。最后,提出了完善我国转让定价税制对策以期改进现行制度的不足,主要包括完善转让定价税制立法;提高反避税工作效率;完善预约定价制度;加强国际间反避税交流与合作。希望能提高我国税收征管效率,解决纳税人税收遵从成本高以及税务机关征税成本高等问题,并且促进国际合作,通过双边合作或多边合作逐步实现跨国企业税收服务与管理、国际税收征管协作机制建立健全。最终,有效防范跨国企业在我国的避税行为,减少国家税款损失,实现维护国家税收利益的目标。
[Abstract]:With the advancement of economic globalization, multinational enterprises have been increasing their international influence, which has become an important force to promote the rapid growth of the world economy. The increasingly frequent related party transactions make the transfer pricing more and more important, not only the multinational enterprises themselves, but also the tax authorities of various countries. From the perspective of multinational enterprises, with the growing size of multinational groups, transfer pricing has become an important price mechanism that affects their internal transactions, so that the upstream and downstream business needs of multinational enterprises can be realized internally. From the perspective of the tax authorities, transfer pricing has also become an important way for some multinational enterprises to circumvent our tax obligations and seriously damage our tax rights and interests. It has destroyed the market environment of domestic enterprises paying taxes according to law and fair competition of enterprises, and has become the tax problem that our tax authorities pay more attention to. Although foreign capital plays an indelible role in promoting the economic development of our country, the tax avoidance problem of transnational affiliated enterprises becomes more and more serious, which results in the loss of tax revenue in our country and will affect the long-term development of our economy. Despite more than 20 years of continuous exploration and research, tax regulation on transfer pricing in China has made considerable progress. However, compared with the developed countries, the transfer pricing tax system of our country still has some obvious shortcomings, the tax system development and the economic development of our country are not matched, and there are still some problems such as the establishment standard of the enterprise association relationship is not perfect. The taxpayer's burden of proof is unreasonable, and the overall quality of anti-tax avoidance troops needs to be improved. At present, the phenomenon of multinational enterprises transferring profits in our country is not uncommon, and the problem of tax loss caused by it is more serious, which puts forward a severe challenge to the tax authorities of our country, and it is urgent to improve the tax system of transfer pricing. When the G20 approves the adoption of the BEPS action plan, China should take this opportunity to improve the international tax collection and management system in order to deal with the problem of transfer pricing tax avoidance. Based on the existing research results, this paper uses the methods of normative analysis, empirical analysis and comparative analysis to study and analyze the current transfer pricing tax system in China. First of all, by studying the current situation of transfer pricing tax avoidance in China, combined with the previous research summary, this paper analyzes the main transfer pricing tax avoidance methods of domestic multinational enterprises. The result of tax avoidance caused by transfer pricing of multinational enterprises and the scale of tax loss caused by transfer pricing in China. Secondly, it studies the deficiency of the current transfer pricing tax system in China. Then, this paper analyzes the impact of these deficiencies on transfer pricing tax avoidance of multinational affiliated enterprises, including tax avoidance costs, anti-avoidance efficiency, transfer pricing tax avoidance penalties, tax information asymmetry and so on. The game theory is used to study the game relationship between tax avoidance and tax authority audit in multinational affiliated enterprises. Finally, the paper puts forward the countermeasures to improve the transfer pricing tax system in order to improve the current system, mainly including perfecting the transfer pricing tax system legislation, improving the efficiency of anti-tax avoidance, perfecting the reservation pricing system; Strengthen international exchanges and cooperation against tax avoidance. We hope to improve the efficiency of tax collection and management in our country, solve the problems of high tax compliance cost and high cost of tax collection by tax authorities, and promote international cooperation, and gradually realize the tax service and management of multinational enterprises through bilateral or multilateral cooperation. The cooperation mechanism of international tax collection and management has been established and improved. Finally, effectively prevent multinational enterprises from tax avoidance in China, reduce the loss of national tax, and achieve the goal of safeguarding the national tax interests.
【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】：F812.42;F276.7;F275.4
[Abstract]:With the advancement of economic globalization, multinational enterprises have been increasing their international influence, which has become an important force to promote the rapid growth of the world economy. The increasingly frequent related party transactions make the transfer pricing more and more important, not only the multinational enterprises themselves, but also the tax authorities of various countries. From the perspective of multinational enterprises, with the growing size of multinational groups, transfer pricing has become an important price mechanism that affects their internal transactions, so that the upstream and downstream business needs of multinational enterprises can be realized internally. From the perspective of the tax authorities, transfer pricing has also become an important way for some multinational enterprises to circumvent our tax obligations and seriously damage our tax rights and interests. It has destroyed the market environment of domestic enterprises paying taxes according to law and fair competition of enterprises, and has become the tax problem that our tax authorities pay more attention to. Although foreign capital plays an indelible role in promoting the economic development of our country, the tax avoidance problem of transnational affiliated enterprises becomes more and more serious, which results in the loss of tax revenue in our country and will affect the long-term development of our economy. Despite more than 20 years of continuous exploration and research, tax regulation on transfer pricing in China has made considerable progress. However, compared with the developed countries, the transfer pricing tax system of our country still has some obvious shortcomings, the tax system development and the economic development of our country are not matched, and there are still some problems such as the establishment standard of the enterprise association relationship is not perfect. The taxpayer's burden of proof is unreasonable, and the overall quality of anti-tax avoidance troops needs to be improved. At present, the phenomenon of multinational enterprises transferring profits in our country is not uncommon, and the problem of tax loss caused by it is more serious, which puts forward a severe challenge to the tax authorities of our country, and it is urgent to improve the tax system of transfer pricing. When the G20 approves the adoption of the BEPS action plan, China should take this opportunity to improve the international tax collection and management system in order to deal with the problem of transfer pricing tax avoidance. Based on the existing research results, this paper uses the methods of normative analysis, empirical analysis and comparative analysis to study and analyze the current transfer pricing tax system in China. First of all, by studying the current situation of transfer pricing tax avoidance in China, combined with the previous research summary, this paper analyzes the main transfer pricing tax avoidance methods of domestic multinational enterprises. The result of tax avoidance caused by transfer pricing of multinational enterprises and the scale of tax loss caused by transfer pricing in China. Secondly, it studies the deficiency of the current transfer pricing tax system in China. Then, this paper analyzes the impact of these deficiencies on transfer pricing tax avoidance of multinational affiliated enterprises, including tax avoidance costs, anti-avoidance efficiency, transfer pricing tax avoidance penalties, tax information asymmetry and so on. The game theory is used to study the game relationship between tax avoidance and tax authority audit in multinational affiliated enterprises. Finally, the paper puts forward the countermeasures to improve the transfer pricing tax system in order to improve the current system, mainly including perfecting the transfer pricing tax system legislation, improving the efficiency of anti-tax avoidance, perfecting the reservation pricing system; Strengthen international exchanges and cooperation against tax avoidance. We hope to improve the efficiency of tax collection and management in our country, solve the problems of high tax compliance cost and high cost of tax collection by tax authorities, and promote international cooperation, and gradually realize the tax service and management of multinational enterprises through bilateral or multilateral cooperation. The cooperation mechanism of international tax collection and management has been established and improved. Finally, effectively prevent multinational enterprises from tax avoidance in China, reduce the loss of national tax, and achieve the goal of safeguarding the national tax interests.
【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】：F812.42;F276.7;F275.4
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