无形资产转让定价国际税制与实务研究

发布时间：2018-04-10 13:50

本文选题：无形资产 + 转让定价　；参考：《北京外国语大学》2017年硕士论文

【摘要】：随着信息化时代的到来,无形资产在企业的价值逐渐凸显并成为企业发展战略中的重要杠杆。跨国集团利用许可和成本分摊协议等,以偏离公平交易原则的方式进行无形资产转让,将企业利润实现不同税率区的转移,侵蚀相关国家的税基,无形资产的独特性使得现有制度下的可比分析失灵。晚近,OECD等国际组织启动行动计划,在无形资产转让定价制度中加入事后调整机制,细化利润分割法的适用指导,解决经济活动与经济价值不匹配的问题,以期产生合理的税收和投资效应。本文旨在研究现有无形资产转让定价的制度特点,结合最新的税收筹划案例,分析现有制度在防止跨国集团激进避税行为的局限性和最新发展,探讨可行的制度完善方案。文章分为四部分。第一部分讨论转让定价语境下无形资产的界定和特征,与OECD双边税收协定范本及国际财务会计中的无形资产进行比较区分,联系特征分析无形资产用于国际避税的原因与主要方式,提出无形资产转让定价在评估和征管方面面临的难题,引出文本试图解决的问题。第二部分着重介绍无形资产转让定价适用的基本原则——公平交易原则——的内涵外延,分析公平分配标准作为公平交易原则的补充的优势和发展方向。该部分还介绍了 OECD、美国和中国关于无形资产转让定价的主要制度沿革和特色,结合当前税基侵蚀和利润转移议题的研究成果,分析无形资产转让定价制度的新近发展。第三部分列示了当前最为经典的税收筹划结构,结合Uber公司和Apple公司的案例展示无形资产在转让过程中利用各国税法的特殊规定,通过许可协议和成本分摊协议将巨额利润转移至低税地,论证无形资产转让定价在实务操作中与公平交易原则的偏离,以及对发展中国家利益的损害。第四部分总结位于现有转让定价规则核心的公平交易原则在解决利用无形资产转让定价进行避税这一问题中的局限,并适当提出可行的解决方案。建议将公式分配法采用的统一税基和分摊公式因素纳入利润分割法下,作为新型定价模型,用企业的固定资产、职工薪资和销售额等贡献因数使利润分配合理反映企业的经济活动状况。此外,放宽无形资产的转让定价方法选用限制,为利润分割法或利润分配法的优先适用提供基础;调整市场溢价等特殊区位优势在可比分析中的步骤,并将其纳入利润分割法或利润分配法的贡献判断因素体系。另外,在征管方面,借助全球税收情报交换制度发展的成果,获取转让定价分析和审查所需的信息。
[Abstract]:With the arrival of the information age, the value of intangible assets in the enterprise gradually highlights and become an important lever in the enterprise development strategy.Multinational groups make use of licensing and cost sharing agreements to transfer intangible assets in ways that deviate from the principle of fair trade, and transfer profits from different tax zones, thus eroding the tax base of the countries concerned.The uniqueness of intangible assets makes the comparable analysis under the existing system fail.Recently, OECD and other international organizations launched an action plan to add a mechanism of post adjustment to the pricing system for the transfer of intangible assets, to refine the applicable guidance of the profit division method, and to solve the problem of mismatch between economic activities and economic value.With a view to producing reasonable tax and investment effects.The purpose of this paper is to study the institutional characteristics of the transfer pricing of intangible assets, analyze the limitations and recent development of the existing system in preventing radical tax avoidance by transnational groups, and discuss the feasible scheme to perfect the system in combination with the latest cases of tax planning.The article is divided into four parts.The first part discusses the definition and characteristics of intangible assets in the context of transfer pricing, and compares them with the model OECD bilateral tax treaty and the intangible assets in international financial accounting.This paper analyzes the reasons and main ways of intangible assets being used in international tax avoidance, puts forward the problems in evaluation and collection and management of intangible assets transfer pricing, and leads to the problems that the text tries to solve.The second part mainly introduces the connotation and extension of the basic principle of the transfer pricing of intangible assets-the principle of fair trade, and analyzes the advantages and development direction of the fair distribution standard as a supplement to the principle of fair trade.This part also introduces the evolution and characteristics of OECD, the United States and China on the transfer pricing of intangible assets, and analyzes the recent development of the transfer pricing system of intangible assets based on the current research results of tax base erosion and profit transfer.The third part lists the most classical tax planning structure, combining the cases of Uber and Apple to show that intangible assets make use of the special provisions of various countries' tax laws in the process of transfer.By means of licensing agreement and cost sharing agreement, the huge profits are transferred to a low tax area, which demonstrates the deviation of the transfer pricing of intangible assets from the principle of fair trade in practical operation and the harm to the interests of developing countries.The fourth part summarizes the limitations of the principle of fair trade which lies at the core of the existing transfer pricing rules in solving the problem of tax avoidance by using the transfer pricing of intangible assets and puts forward appropriate feasible solutions.It is suggested that the unified tax base and the allocation formula used in the formula distribution method should be incorporated into the profit division method, and used as a new pricing model, and the fixed assets of the enterprise should be used.Contribution factors such as employee salary and sales make profit distribution reflect the economic activity of the enterprise.In addition, to relax the restrictions on the transfer pricing of intangible assets, to provide the basis for the preferential application of the profit division method or the profit distribution method, and to adjust the steps of special location advantages such as market premium in comparable analysis,And put it into the contribution judgment system of profit division method or profit distribution method.In addition, in the aspect of collection and management, the information needed for the analysis and review of transfer pricing is obtained with the help of the development of the global tax information exchange system.
【学位授予单位】：北京外国语大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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