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论文编号：	11274
作者编号：	2320170389
上传时间：	2019/12/10 22:42:56
中文题目：	STF公司转让定价税务风险管理研究
英文题目：	Research on the Tax Risk Management of Transfer Pricing for STF Company
指导老师：	刘志远
中文关键字：	转让定价;功能风险分析;价值链分析;交易净利润法;预约定价安排
英文关键字：	Transfer Pricing;Functionality and Risk Analysis;Value Chain Analysis;Transactional Net Profit Method;Advance Pricing Arrangement
中文摘要：	跨国公司进行跨国经营的主要目的是利用他国在资源、市场、政策等方面的优势来赚取利润。为了合理分配协调和使用资源，跨国公司内部不同实体公司之间常需要进行以转让定价为基础的关联交易。由于不同国家在税制上的差异，给一些跨国公司在赚取利润的同时利用转让定价进行税收筹划带来了空间,因此各个税收管辖国和国际社会在不断加强对跨国企业转让定价的纳税合规性进行管理。为了应对税基侵蚀与利润转移，二十国集团（G20）领导人于2015年11月在安塔利亚举行的G20峰会上正式批准了经济合作与发展组织（OECD）发布的税基侵蚀与利润转移（BEPS）项目最终方案。作为BEPS行动方案缔约国，中国依据BEPS方案准则在近年出台了多项有关转让定价的相关法规，因此在华经营的跨国企业需要识别自身转让定价的涉税风险水平并提高转让定价的涉税风险管理水平以达到经营的合规性和可持续性。 本文主要通过案例公司STF公司研究跨国企业如何评估转让定价在华税务风险水平以及如何加强转让定价税务风险管理水平，以期提高在华经营的合规性和可持续性。本文所研究案例公司的主要业务特点是以转让定价从境外关联公司进口原材料在国内加工生产后销售给第三方客户。由于案例公司转让定价关联交易金额高且占比大，因此以其进行研究具有一定的典型意义。本文根据当前有效的国际和国内关联交易披露和管理的法规框架要求和标准，基于STF公司2016-2018年度财务报告，通过可比性分析对STF公司在当前转让定价水平下公司的税务风险进行评估。根据所选的交易净利润方法得到的评估结果显示，STF公司息税前利润率水平略低于可比公司四分位区间中位值，即当前接受的转让定价未充分满足独立交易原则，特别纳税调整税务风险水平较高。本文进一步对评估反应出的税务风险进行成因分析，并有针对性提出提高转让定价风险管理水平的改进和保障措施，然后将税务风险管理深入到企业经营的层面进行分析讨论。本文的转让定价风险评估方法和风险管理改进措施对案例公司具有一定的指导作用和借鉴意义，对于情况类似的跨国公司具有参考价值。
英文摘要：	The main purpose of multinational operation of multinational companies is to make profits by utilizing the advantages of other countries in resources, markets, policies, etc. In order to rationally allocate, coordinate and use resources, related party transactions based on transfer pricing are often needed between different entities within a multinational company. Due to the differences in tax systems in different countries, it brings space for some multinational companies to use transfer pricing for tax planning while making profits. Therefore, each tax jurisdiction and the international community are constantly strengthening the tax compliance management of transfer pricing of multinational enterprises. In order to deal with tax base erosion and profit transfer, G20 leaders formally approved the final plan of BEPS project issued by the organization for economic cooperation and development (OECD) at the G20 summit held in Antalya in November 2015. As a Contracting Party of BEPS, China has introduced a number of relevant laws and regulations on transfer pricing in recent years in accordance with BEPS Program guidelines. Therefore, multinational enterprises operating in China need to identify their own tax related risk level of transfer pricing and improve the tax related risk management level of transfer pricing to achieve the compliance and sustainability of operation. This paper mainly studies how to evaluate the tax risk level of transfer pricing in China and how to strengthen the tax risk management level of transfer pricing in order to improve the compliance and sustainability of operation in China. The main business characteristics of the case company studied in this paper is to import raw materials from overseas related companies with transfer pricing and sell them to third-party customers after domestic processing and production. Due to the high amount and large proportion of transfer pricing related transactions of case companies, it is of typical significance to study it. According to the current effective international and domestic regulatory framework requirements and standards for the disclosure and management of related transactions, based on STF's 2016-2018 annual financial report, this paper evaluates STF's tax risk level under the current transfer price through comparability analysis. According to the assessment results of the selected transactional net profit method, STF company's EBIT level is slightly lower than the median value of the quartile range of comparable companies, hence the current transfer price level is not fully compliant of Arm's-Length Principle of Transfer Pricing of independent transaction, and the level of tax risk of special tax adjustment is higher. This paper further analyzes the root causes of the tax risks reflected in the tax risk assessment, and puts forward the improvement and safeguard measures to improve the transfer pricing risk management level, and then analyzes and puts forward the coordination mechanism between transfer pricing tax risk management and business and operation management. The transfer pricing risk assessment method and risk management improvement measures in this paper have certain guidance and reference significance for the case company, and have reference value for similar multinational companies.
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