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论文编号：	11984
作者编号：	2320180792
上传时间：	2020/12/8 22:07:57
中文题目：	W公司转让定价税务风险分析与防范
英文题目：	Transfer Pricing Tax Risks Analysis and Prevention in W Company
指导老师：	张晓农
中文关键字：	跨国公司；转让定价；税务风险
英文关键字：	multinational company; transfer pricing; tax risk
中文摘要：	随着科技进步和生产效率的提高，特别是数字经济和运输业的蓬勃发展，全球化产业链逐步构建。跨国公司为实现其战略目标，提升利润水平，往往在全球范围内配置资源，通过不同国家、地区间关联公司的交易，配合复杂的转让定价体系，把利润从高税国转入低税国，这一行为被认为是各国遭受税基侵蚀的根本原因，也引起了世界各国的广泛关注。近年来，针对跨国公司的避税行为，由OECD主导的BEPS行动计划正式实施，致力于在全球范围内建立公平、现代化的国际税收体系。一系列打击恶意避税的法律法规和审查标准修订完善，众多国家参与的自动情报交换机制正在加快形成。 改革开放40年来，外资企业在中国逐步发展壮大，获取经济利益的同时也为中国经济社会的发展贡献了自己的力量。但也确实存在一部分外资企业利用我国转让定价税制不健全的漏洞，长期“虚亏实盈”，造成我国税收的流失。在新一轮国际税制改革的进程中，我国积极参与并贡献了代表发展中国家利益的制度理论，国内相关税制也通过一系列法规的发布得以完善。后BEPS时代，跨国企业不得不重新审视税收方面的新规则，分析企业自身转让定价体系的合规性，识别可能引起税务稽查而导致财务及名誉损害的潜在风险，进而加以改善。 本文首先梳理了转让定价的基础理论、原则和方法，介绍了BEPS行动计划产生的背景及其对跨国公司的影响，同时介绍了我国转让定价税制在这一进程的发展与完善。随后从某外资公司W角度出发，通过功能风险分析、可比数据测试等实证分析，识别出W公司目前的关联交易存在一定税务风险。对风险产生的具体原因，从企业转让定价政策和组织管理模式两方面进行研究，发现企业现行的转让定价体系缺乏有效的风险防范措施，整体的税务风险战略安排不足，另外，缺乏外部专业机构指导等原因也制约了企业对税务风险的控制。最后，针对发现的风险点为企业设计了税务风险防控体系和配套保障措施，对同类企业优化转让定价体系，减少涉税风险有一定的实践指导意义。
英文摘要：	With the development of science and technology and the improvement of production efficiency, especially the vigorous development of the digital economy and transportation industry, a global industrial chain is gradually being constructed. In order to achieve the strategic goals and increase profit levels, multinational companies often allocate resources on a global scale. The profits were transferred from high-tax countries to low-tax countries under the influence of cross-border related party transactions and their complex transfer pricing systems. This behavior is considered to be the root of tax base erosion in many countries, and it also caused worldwide concern. In recent years, the BEPS action plan led by the OECD has been formally implemented in response to the tax avoidance of multinational companies, and is committed to establishing a fair and modern international tax system on a global scale. A series of regulations and standards for combating malicious tax avoidance have been revised and improved, and the automatic information exchange mechanism involving many countries is being formed at an accelerated pace. Over the past 40 years, foreign-funded enterprises have gradually grown along with China’s reform and opening up. While obtaining economic benefits, they have also made contributions to China's economic and social development. However, some foreign-funded enterprises took advantage of the loopholes in China's transfer pricing tax system to ‘false loss and real gain’ for a long time, causing the loss of China’s tax revenue. In the process of the recent international tax reform, China has actively participated in and put forward the theories representing the interests of developing countries, meanwhile, the domestic tax system has also been improved through the issuance of a series of regulations. In the post-BEPS era, multinational companies have to re-examine the new taxation rules, analyze the rationality of their own transfer pricing system, identify the potential tax inspection risk which may cause financial and reputation damage and then make improvements. This article first sorts out the basic theories, principles and methods of transfer pricing, introduces the background of the BEPS action plan and its impact on multinational companies and the improvement of China's transfer pricing tax system. After that, take a foreign-funded company ‘W’ as an example, through functional risk analysis and comparable data testing, it is identified that W’s current related transactions have certain tax risks. After studied the corporate transfer pricing policies and management models, it is found that the company’s risk prevention measures is insufficient and the overall tax risk strategy of is inadequate. In addition, the lack of guidance from external professional institutions also restricts the control of tax risks by the company. Finally, according to the discovered risk points, a tax risk prevention system and safeguard measures are designed for W, which have guiding significance in practice for similar businesses to optimize the transfer pricing system and reduce tax-related risks.
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