T汽车公司产销分离模式的转让定价分析

发布时间：2018-02-24 02:10

本文关键词： 产销分离转让定价独立交易原则交易净利润法　出处：《上海交通大学》2015年硕士论文　论文类型：学位论文

【摘要】：转让定价是指当两个关联企业之间开展关联交易时,两者之间经协商确定的价格。关联企业间的转让定价直接影响到企业的经营利润,从而影响到企业应交的所得税水平。企业存在利用转让定价实现税负最小化的动机,也有越来越多的企业利用转让定价进行税务筹划。近年来,企业和税务机关对于转让定价问题的关注度不断上升。本文采用案例分析的形式,选取了实务中的一个具体案例(即T汽车公司实施产销分离业务模式)进行分析。本文首先对国际上以及中国现有的关于如何应用独立交易原则解决转让定价问题的研究进行了汇总,在此基础上结合具体的行业分析、业务模式分析、价值链分析,选择了最合适的转让定价方法——交易净利润法来分析案例中涉及的转让定价问题,进而应用交易净利润法推算出T汽车公司向T汽车销售公司的符合独立交易原则的内部转让定价,并分析了产销分离的财务影响,最后给出了关于在实务中应用产销分离模式的一些建议。本文希望通过对T汽车公司产销分离中涉及的转让定价问题的分析,对于汽车行业以及其他行业拟采用类似产销分离业务模式的企业提供应用建议,具有较强的实务借鉴意义。
[Abstract]:Transfer pricing refers to the price determined by negotiation between two affiliated enterprises when they carry out related party transactions. The transfer pricing between affiliated enterprises directly affects the operating profit of the enterprise. This affects the income tax level that enterprises should pay. Enterprises have the motivation to use transfer pricing to minimize the tax burden, and more and more enterprises use transfer pricing for tax planning. Enterprises and tax authorities pay more and more attention to the issue of transfer pricing. This paper analyzes a specific case in practice (that is, T Automobile Company implements the separation of production and marketing business model). Firstly, this paper discusses how to apply the principle of independent transaction to solve the transfer pricing problem in the world and in China. The research on this topic is summarized. On this basis, combined with specific industry analysis, business model analysis, value chain analysis, the most appropriate transfer pricing method-transaction net profit method is selected to analyze the transfer pricing problems involved in the case. Then using the net profit method to calculate the internal transfer price of T Automobile Company to T Automobile sales Company, and analyze the financial impact of the separation of production and sales. Finally, some suggestions on the application of production-marketing separation model in practice are given. This paper hopes to analyze the transfer pricing problems involved in the separation of production and sales in T Automobile Company. For the automobile industry and other industries to adopt similar production and marketing separation business model to provide application advice, has a strong practical significance.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F274;F426.471

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