跨国公司无形资产转移定价税制研究

发布时间：2018-07-03 15:53

本文选题：无形资产 + 转移定价　；参考：《烟台大学》2017年硕士论文

【摘要】：在全球化的时代背景下,国际避税行为逐渐表现出复杂性、隐蔽性的特点,引起各国税务机关的重视。无形资产转移定价在国际税收领域一直以来都是一个重要的议题,也是最难解决的国际避税问题之一。目前,无形资产转移定价所涉及的无形资产的范围界定仍没有明确标准,且无形资产转移定价税制不成体系。选择无形资产转移定价的调整方法是无形资产转移定价的难题。就传统交易方法来说,无形资产转移定价交易缺乏可比性,导致采取可比非受控价格法和再销售价格法难以找到可比对象;无形资产价格与成本之间关联性的缺失又使成本加成法难以适用。鉴于此,OECD和美国等国际组织和发达国家提出了比较利润法、成本分摊协议以及预约定价制度作为调整无形资产转移定价的依据。我国的无形资产转移定价税制规定了以下调整方法:可比非受控价格法、再销售价格法、比较利润法、成本分摊协议以及预约定价制度等对无形资产转移定价进行调整,上述规定在实体规则和程序规则两方面存在诸多问题,如实体规则缺乏系统性、无形资产的界定过于形式化、调整方法过于简单、报告、举证义务过于宽松等,需要进一步完善以规制无形资产转移定价。
[Abstract]:Under the background of globalization, international tax avoidance gradually shows the characteristics of complexity and concealment, which attracts the attention of tax authorities of various countries. Transfer pricing of intangible assets has always been an important issue in the field of international taxation, and it is also one of the most difficult international tax avoidance problems. At present, there is still no clear standard to define the scope of intangible assets involved in the transfer pricing of intangible assets, and the tax system of transfer pricing of intangible assets is not systematic. It is a difficult problem to choose the adjustment method of intangible assets transfer pricing. As far as the traditional trading methods are concerned, the transfer pricing of intangible assets lacks comparability, which leads to the difficulty of finding comparable objects by using the comparable uncontrolled pricing method and the resale pricing method. The lack of correlation between the price and cost of intangible assets makes the cost addition method difficult to apply. In view of this, OECD, the United States and other international organizations and developed countries put forward comparative profit law, cost sharing agreement and advance pricing system as the basis for adjusting the transfer pricing of intangible assets. The transfer pricing tax system of intangible assets in our country provides the following adjustment methods: comparable uncontrolled pricing method, resale price method, comparative profit method, cost sharing agreement and reservation pricing system, and so on to adjust the transfer pricing of intangible assets. The above provisions have many problems in both substantive rules and procedural rules, such as the lack of systematic substantive rules, the definition of intangible assets is too formalized, the method of adjustment is too simple, the reporting and the burden of proof are too loose, etc. Further improvement is needed to regulate the transfer pricing of intangible assets.
【学位授予单位】：烟台大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D996.3

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