D公司转移定价风险控制研究

发布时间：2018-01-30 10:56

本文关键词： 跨国集团转移定价税基侵蚀和利润转移　出处：《大连理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着全球经济环境的改变,尤其是在美国次贷危机、欧洲主权债务危机等全球性金融风暴频繁爆发的背景下,全球各个国家的经济形势瞬息万变,各地的经济实体都在寻求经济复苏的新出路,不仅国际大型跨国企业选择中国作为公司战略部署的一部分,许多中小型跨国公司也纷纷将发展目光投向中国。如何顺应全球化发展的新要求,在危机中寻求机遇,已经成为跨国公司经营的重要研究领域。2013年由G20启动的“税基侵蚀和利润转移(BEPS)”计划堪称近百年来世界税收体系最大的改革,由此而产生的外商投资企业在华转移定价行为而产生的避税的问题也引起了广泛的重视。2014年9月国家税务总局做出BEPS行动计划2014年阶段性成果公告,表示要积极参与BEPS行动,完善税收立法,加强多边合作,联合打击跨国逃避税,使税收与实质经济活动和价值创造相匹配,维护中国在国际贸易中的合法权益。AM集团为全球第一大耐材生产商,其总部位于奥地利,该集团在中国有4家子公司,D公司为其中一家,D公司从成立至今,生产经营规模逐步扩大,但因涉及转移定价策略,导致其利润情况一般。转移定价问题自改革开放以来对中国的政治经济领域已经产生了深刻的影响,随着对转移定价问题越来越多的深入研究,相关新的政策制度的推出,针对跨国公司转移价格的监管将越来越严格,如D公司仍采用现行转移定价策略,将面临相关职能部门的检查,进而面临名誉、罚款等多方面的风险。本文从转移定价的理论基础着手,详尽分析了转移定价的定义、影响因素、动机。通过对D公司的相关情况进行分析,研究其现有转移定价的模式,及在新监管环境下可能产生的风险,进而提出作为跨国企业应采取的措施。转移定价与生俱来便具有两面性,一方面它是实现全球化战略发展合作所需要使用的手段,另一方面不当的定价问题也会侵害东道国的财政税收权益,因此世界各国都在积极完善相关政策法规,加强国际合作,消除转移定价所带来的负面影响,为营造国际良好经济交易环境做出努力。
[Abstract]:With the change of the global economic environment, especially in the context of the subprime mortgage crisis in the United States, European sovereign debt crisis and other global financial turmoil frequently broke out, the economic situation of every country in the world is changing rapidly. Economic entities all over the world are looking for a new way out for economic recovery, not only large international multinationals choose China as part of their strategic deployment. Many small and medium-sized multinational corporations have also turned their attention to the development of China. How to adapt to the new requirements of the development of globalization and seek opportunities in the crisis. In 2013, the G20 launched the "tax Base erosion and profit transfer BEPS" program, which can be regarded as the biggest reform of the world tax system in the past hundred years. The tax avoidance problem caused by the transfer pricing behavior of foreign-invested enterprises in China has also aroused widespread attention. The State Administration of Taxation made the BEPS action plan in 2014. Announcement of results. We should take an active part in the action of BEPS, perfect tax legislation, strengthen multilateral cooperation, and jointly crack down on transnational tax evasion so as to match tax revenue with real economic activities and value creation. Defending China's legitimate rights and interests in international trade. Am Group is the world's largest manufacturer of durable materials, with its headquarters in Austria and one of its four subsidiaries in China, Company D. Since the establishment of company D, the scale of production and operation has gradually expanded, but due to the transfer pricing strategy involved. Since the reform and opening up, transfer pricing has had a profound impact on the political and economic field of China, with the transfer pricing more and more in-depth research. With the introduction of relevant new policy system, the supervision of transfer price of multinational companies will become more and more strict. For example, company D still adopts the current transfer pricing strategy, will face the inspection of relevant functional departments, and then face the reputation. From the theoretical basis of transfer pricing, this paper analyzes the definition of transfer pricing, influencing factors, motivation. Through the analysis of the relevant situation of D company. This paper studies the current mode of transfer pricing and the possible risks under the new regulatory environment, and then puts forward the measures to be taken by multinational enterprises. Transfer pricing is born with two sides. On the one hand, it is the necessary means to realize the strategic development cooperation of globalization, on the other hand, improper pricing will also infringe on the fiscal and tax rights and interests of the host country. Therefore, the countries all over the world are actively perfecting the relevant policies and regulations. Strengthen international cooperation, eliminate the negative impact of transfer pricing, and make efforts to create a good international economic trading environment.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F416.7;F272.3

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