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论文编号：	11978
作者编号：	2320180807
上传时间：	2020/12/8 20:15:36
中文题目：	M公司转让定价的优化管理
英文题目：	Optimal Management of Transfer Pricing for M Corporation
指导老师：	边泓
中文关键字：	跨国企业;关联交易;转让定价
英文关键字：	Multinational group;Related transactions;Transfer pricing
中文摘要：	随着经济全球化的发展，世界经济环境的进步，越来越多的企业集团已经成为世界经济必不可少的构成体。而在企业集团中，内部关联方交易往往种类繁多，数量庞大，转让定价就变成了企业集团进行全球化管理的必要工具，在整个集团全球化的运行中起着十分重要的作用。转让定价是企业集团为了实现全球战略目标而制定的内部交易价格，不仅要通过调整各个分支机构的利润减轻集团整体税负，如果是跨国集团的话还要符合各个国家政府的政策法规。从长期经营的角度，有效地应用转移定价决策、优化资源配置，有利于企业更合 理地进行绩效评价，更高效地持续经营，降低税务风险。总而言之，对转让定价的分析是非常有现实意义的。 本文从关联交易和转让定价的理论入手，分析转让定价的定义、动机、制定方法等，同时介绍与转让定价管理相关的概念，比如责任会计与责任中心，验证转让定价公允性的方法等。通过案例分析的方法，以M 公司为主体，以M公司与子公司为集团利益链条，介绍其内部交易种类以及现行转让定价方法，指出目前M公司转让定价策略存在的问题，容易引发境外的反倾销控诉和税务审查，集团内部缺乏有效的成本控制和完善的绩效评价体系，无法达到激励员工的效果等。针对目前的问题，本文提出对M 公司转让定价策略的具体调整方案,比如在产品定价中引入市场的因素，允许集团间进行协议定价，采取固定成本和变动成本相结合的方法进行劳务服务转让定价等。同时从集团管理层面，通过建立综合绩效评价体系、完善税务风险防范体系、深化集团沟通等完善M公司转让定价的管理。
英文摘要：	With the development of economic globalization, multinational group is playing an absolutely necessary role in worldwide economy. Within a multinational group, we would see a large number of complex related-party transactions, thus transfer pricing has become a critical tool in globalized management of all these transactions, which is very important in worldwide operation for multinational group. Generally, transfer pricing is an internal transaction price to achieve global strategic objectives. On the one side, it could relieve the overall tax burden by shifting net income between all the branches. On the other side, it should conform to the regulations of each national government. From the perspective of long-standing business dealings, effective usage of transfer pricing strategy and optimization of resource allocation could help corporation for reasonable performance assessment, improve going-concern operating efficiency, also reduce tax risk. In conclusion, analysis of transfer pricing has really strong realistic significance. This paper begins with theory of related transaction and transfer pricing, analyzing the definition, motive and measures of transfer pricing. Besides, it introduces some concepts related to transfer pricing management, like responsibility accounting and responsibility center, methods to verify the fairness of transfer pricing,etc. Then it moves to case analysis by taking M company as example, considering M company and its subsidiary companies as a group, introduces their different kinds of internal transactions and current transfer pricing method. Then it points out the problems of M company’s transfer pricing strategy, which will probably cause overseas anti-dumping complaints and tax audit. Also, it is lack of effective cost control and performance evaluation system within the group, as a result, the group fails to motivate their employees. To solve the present problems, this paper proposes a specific adjustment plan for M company’s transfer pricing strategy. For example, M company could bring in market factors into product pricing, and also allow agreed pricing rule within the group. Besides, it can combine fixed cost and variable cost when establishing transfer pricing for labor service. In the meanwhile, it raises rational suggestions from group management level in order to improve M company transfer pricing management, like building up comprehensive performance evaluation system, establishing global tax risk prevention system and deepening group communication.
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