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论文编号：	11069
作者编号：	2320170787
上传时间：	2019/12/5 14:47:05
中文题目：	HD企业转让定价税务风险管理研究
英文题目：	Research on Transfer Pricing Tax Risk Management of HD company
指导老师：	李莉
中文关键字：	转让定价；税务风险管理；跨国企业；关联交易
英文关键字：	transfer pricing；tax risk management；multinational enterprises；connected transactions
中文摘要：	跨国企业的迅猛发展，使得资本在全球范围内得到更加优化的配置，为跨国企业创造更多利润的同时也为跨国企业利用国际税收的差异避税提供了机会，转让定价以其方式的多样性和手段的隐蔽性成为避税重要手段。为了在国际竞争中得到更多优势，跨国企业致力于通过转让定价策略降低税负水平，最终节约支出，提高利润水平。但是随着BEPS计划的出台，跨国企业面临的税务环境越来越严峻，各国政府对反避税调查力度的加强以及各国建立的情报交换制度，都为跨国企业利用转让定价进行避税带来巨大挑战，跨国企业面临更大的转让定价税务风险。税务风险的扩大不仅可能导致跨国企业补缴巨额税款和罚款，还有可能对跨国企业的声誉产生不利影响。但是，目前跨国企业自身的转让定价税务风险管理仍有不足之处，并且站在跨国企业视角的转让定价税务风险管理的研究不突出，因此在跨国企业立场研究转让定价税务风险管理问题显得更加重要，能够帮助跨国企业更有效地发现自身转让定价税务风险管理缺陷，降低跨国企业受到税务机关转让定价调查的可能性。本文主要运用规范研究法和案例研究法，以HD企业作为主要研究对象，首先阐述了转让定价税务风险管理的相关理论，然后对HD企业的转让定价税务风险管理现状进行分析，分析其关联交易情形，找到HD企业转让定价税务风险管理存在的问题，接着从内部原因与外部原因两个层面分析HD企业转让定价税务风险管理存在问题的原因，最后探讨HD企业转让定价税务风险管理优化方案，对HD企业的转让定价税务风险管理提出针对性的意见建议。本文拟通过对HD企业转让定价案例的研究，为跨国企业探索评估其自身转让定价税务风险管理缺陷的思路，对跨国企业转让定价的应用起到警醒作用，同时为其提供能够完善转让定价风险管理的建议，对跨国企业运用转让定价方法进行避税布局有一定参考意义。
英文摘要：	The rapid development of multinational enterprises has made capital more optimally allocated in the global scope, creating more profits and providing opportunities for multinational enterprises to take advantage of different international tax policies to avoid taxation. Today transfer pricing is one of the most important means of tax avoidance due to its diversity and concealment. Thus in order to gain more advantages in international competition, multinational enterprises are committed to reducing tax burden through transfer pricing strategy, and ultimately saving costs and increasing profit. However, with the appearance of the BEPS project, multinational enterprises are facing a more and more severe tax environment. Governments have strengthened anti-tax avoidance investigations and set up information exchange systems. So it has brought multinational enterprises a huge challenge in using connected transactions to avoid taxation and a bigger tax risk in transfer pricing, which may lead to a large amount of overdue tax payments and fines as well as a negative impact on the reputation of multinational companies. At present, however, the tax risk management of transfer pricing is ill-performed and lacks researches from the perspective of multinational enterprises. Therefore it seems rather important to study transfer pricing tax risk management in a multinational enterprise position, which can help multinational enterprises discover their own defects in management more effectively and reduce the possibility of transfer pricing surveys by tax authorities. This article mainly uses the normative study method and case method and takes the HD enterprise as the main research object. It first expounds the related theory of transfer pricing tax risk management, then analyzes the present situation of the HD enterprise transfer pricing tax risk management including its connected transaction situations, finds its existing problems and the internal and external reasons behind them, and at last explores the optimization plan of HD enterprise transfer pricing tax risk management and puts forward targeted suggestions. This paper, based on the case study of the HD enterprise transfer pricing, explores the idea of multinational companies evaluating the disadvantages in their transfer pricing tax risk managements, plays a warning role in the application of transfer pricing and at the same time provides suggestions for improving the transfer pricing risk management, which is of certain reference significance for multinational enterprises to use transfer pricing method to avoid taxation.
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