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论文编号：	11403
作者编号：	2320170717
上传时间：	2019/12/14 11:23:29
中文题目：	C公司关联交易转让定价研究
英文题目：	Research on the transfer pricing of related party transactions in company C
指导老师：	张晓农 副教授
中文关键字：	跨国公司，转移定价，关联交易，独立交易原则，预约定价，同期资料
英文关键字：	Multinational Enterprises, Transfer Price(TP), Related Party Transactions, Arm’s length Principle, Advance Pricing Agreements(APA), TP Documentation
中文摘要：	随着国际间经贸合作的不断发展和跨国公司业务规模的不断扩大，跨国公司出于不同的经济目的利用转让定价进行避税、偷税问题已经成为影响世界经济发展的一个重要问题。 随着国际间税收合作的日益加强，中国也逐渐加入到打击避税行为，防止税收侵蚀的行动中来。可以预见的是，税务机关在总结过去国际税收管理经验基础上，会不断强化对避税行为的打击力度。从企业的角度来讲，增加税收的确定性和透明性，避免不必要的涉税风险，做到税务合规对企业的长期稳定发展也是至关重要的。 本文通过转让定价相关理论的研究铺垫，以C公司关联交易的转让定价方法为研究对象，通过定性和定量分析该公司的关联交易数据，验证企业的转移定价方法是否符合独立交易原则。通过分析研究得出企业主要关联交易的转让定价方法不合理，主要为关联有形资产购销业务的定价缺乏合理的计算基础，明显偏离市场价格，不符合独立交易原则，关联服务交易收费采用均摊方式，最终导致企业的盈利能力与企业应该承担的功能风险不符的问题。C公司的关联交易规模大，由此产生的所得税特别纳税风险重大，极易引起税务机关的关注。本文对发现的问题提出了针对性的解决方案，为保证解决方案的顺利实施制定了相应的保障措施，提出包含完善关联申报和同期资料管理，启动预约定价安排，建立健全转让定价组织和信息核算体系，处理好利益相关者的关系相关保障措施从根本上帮助企业解决涉税风险。
英文摘要：	With the continuous development of international economic and trade cooperation and the continuous expansion of the business scale of multinational enterprises, the use of transfer pricing(TP) for tax avoidance and tax evasion by multinational corporations for different economic purposes has become an important issue affecting the development of the world economy. With the increasing international tax cooperation, China has gradually joined the action of combating tax avoidance and preventing tax erosion. It is foreseeable that the tax authorities will continue to strengthen the crackdown on tax avoidance behaviors based on the past experience of international tax administration. From the perspective of enterprises, increasing the certainty and transparency of taxation, avoiding unnecessary tax-related risks, and achieving tax compliance are also crucial to the long-term stable development of enterprises. This paper, through the research of transfer pricing related theory, takes the transfer pricing method of company C related party transaction as the research object, and qualitatively and quantitatively analyzes the company's related transaction data to verify whether the enterprise's transfer pricing method is in line with the Arm’s length principle. Through analysis and research, it is concluded that the transfer pricing method of the main related party transactions is unreasonable, mainly because the pricing of the related tangible assets purchase and sale business lacks a reasonable calculation basis, obviously deviates from the market price, does not conform to the Arm’s length principle, and the associated service transaction charges are equally distributed. Ultimately, the problem of the company's profitability is inconsistent with the functional risks that the company should bear. The company's related party transactions are large in scale, and the resulting income tax has a special taxation risk, which is very likely to attract the attention of the tax authorities. This paper proposes a targeted solution to the problems found, and provides corresponding safeguard measures to ensure the smooth implementation of the solution. It proposes to improve the related reporting and TP documentation, initiate an advance pricing agreements(APA), and establish a sound transfer pricing organization and information accounting. The system, dealing with the stakeholder relationship-related safeguards, fundamentally helps companies address tax-related risks.
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