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论文编号：	10562
作者编号：	2120163109
上传时间：	2018/12/6 23:03:02
中文题目：	CX电子公司转让定价的税务风险管理研究
英文题目：	Research on Transfer Pricing Tax Risk Management for CX Electronic Company
指导老师：	张晓农
中文关键字：	转让定价；税务风险；定价策略
英文关键字：	transfer pricing；tax risk；pricing strategy
中文摘要：	当今，随着经济全球一体化的进程逐步加快，跨国公司在世界经济舞台上发挥着越来越积极重要的作用。同时，跨国公司的经营策略和经营行为受到各个国家普遍关注，而在这些跨国公司的经营安排中，关联交易安排的设定对价值链条企业的利润分配构成重大影响。跨国集团公司利用不同国家的税收政策差异进行关联交易定价安排，以此达到税负节约的目的。一些极端的交易安排也侵蚀了相关国家的税基，受到了国际上各国税务机关的严格监管和审查，甚至演变成专门的税务稽查。所以，跨国企业所需要承担的转让定价税务风险也在逐渐增大。但是，基于企业层面考虑，关于转让定价风险管理的研究相对比较少，而跨国企业的风险管理方面仍旧存在很多弊端。所以通过这些可以发现，发现企业内部存在的转让定价税务风险管理缺陷，并迅速采取相应的防控措施显得尤为重要。 本研究采取了理论研究与实践相结合的方法，以CX公司作为研究对象，重点分析了其在转让定价税务风险中的控制。首先，阐述了CX公司的基本背景、行业状况、市场发展现状以及关联交易转让定价的实际情况。其次，在参考税务机关转让定价稽查流程的基础上，本文通过对转让定价中的业务功能与业务风险分析、可比数据测试等方式，实际验证了CX公司在转让定价方面存在一定风险。再次，研究了该企业的转让定价其他方面的税务风险情况，结果显示企业缺乏控制环境意识，机构的设定缺乏合理性；在风险评估的方面存在定期转让定价评估制度的缺失；在选择转让定价方式的过程中，仍有很多问题存在；例如，企业的信息沟通体制不完善，严重缺乏监督反馈制度。最后，基于前文的研究内容，提出了解决问题的基本方法与建议，不仅帮助CX公司规划了风险管理的具体实施路径，也细化了与之有关的保障措施。
英文摘要：	Nowadays, with the acceleration of the process of economic globalization, transnational corporations play an increasingly active and important role in the world economic arena. At the same time, the management strategy and behavior of transnational corporations have attracted widespread attention from various countries. In the management arrangements of these transnational corporations, the establishment of affiliated transaction arrangements has a significant impact on the profit distribution of value chain enterprises. Multinational group companies make use of tax policy differences in different countries to make pricing arrangements for related party transactions, so as to achieve the purpose of tax saving. Some extreme transaction arrangements also erode the tax base of relevant countries, and have been strictly supervised and examined by tax authorities of various countries in the world, even evolved into specialized tax inspections. Therefore, the tax risk of transfer pricing for multinational enterprises is also gradually increasing. However, considering at the enterprise level, there are relatively few studies on transfer pricing risk management, while there are still many drawbacks in the risk management of multinational enterprises. Therefore, through these, we can find that the transfer pricing tax risk management deficiencies exist within the enterprise, and it is particularly important to take corresponding preventive and control measures quickly. This study adopts the method of combining theoretical research with practice, and takes CX Company as the research object, focusing on its control in the tax risk of transfer pricing. Firstly, it elaborates the basic background, industry status, market development status and the actual situation of transfer pricing of related party transactions of CX Company. Secondly, on the basis of the tax authorities'transfer pricing audit process, this paper proves that CX company has certain risks in transfer pricing through the function and risk analysis of transfer pricing, comparable data testing and so on. Thirdly, this paper mainly studies the tax risk of transfer pricing of the enterprise, and the results show that the enterprise lacks the awareness of controlling the environment and the establishment of institutions is unreasonable; in the aspect of risk assessment, there is a lack of regular transfer pricing evaluation system; in the process of choosing transfer pricing methods, there are still many problems; in addition, there are many problems in the process of choosing transfer pricing methods. The information communication system of enterprises is imperfect, and there is a serious lack of supervision and feedback system. Finally, based on the previous research content, this paper puts forward the basic methods and suggestions to solve the problem, which not only helps CX company to plan the specific implementation path of risk management, but also refines the relevant safeguards.
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