中外转让定价税制比较.doc全文

摘 要 转让定价问题是随着世界经济的发展和全球经济一体化的趋势逐渐增强而日益突出的重要经济行为。转让定价不仅引起国际资本的不正常流动,而且对税收产生重大影响。转让定价税制的建立与完善受到各国政府及税务专家的格外关注。我国在加入WTO后,跨国关联企业转让定价逃避我国税收的问题也更加突出。我国已建立起的转让定价税制尚不完善,无法对跨国集团及其关联企业的转让定价避税问题进行有效的遏制。 本文在转让定价税制基本理论的基础上,提出转让定价税制的基本框架,并在此框架下,对中外转让定价税制在关联方与关联交易的认定、调整原则、转让定价调整方法的选择以及税务管理等方面的相关规定作具体的比较分析。针对每个方面都选择一些典型国家,在对其相关税制具体规定阐述的基础上,进行分析并与我国的相关规定进行比较。在比较差异的基础上思考我国转让定价税制不够完善之处,并提出完善建议。 关键词:转让定价 转让定价税制 比较研究 Abstract Along with the international economic development and the enhancing tide of global economic integration, transfer pricing becomes an outstanding economic conduct. It brings the deviant flow of international capital and affects revenue. It arouses attention from the government of many countries and tax experts to establish and perfect transfer pricing system. Many multinational affiliated enterprises evade tax by transfer pricing. And it becomes sever under the condition that china has joined WTO. The existing transfer pricing tax system is to perfect. Based on the elementary theory of transfer pricing tax sysytem, this paper brings forward the essential frame of transfer pricing tax system and then further the study under this frame. To achieve the conclusion of analyse and compare, the material regu