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论文编号：	12073
作者编号：	2320180490
上传时间：	2020/12/11 15:11:55
中文题目：	AT公司税务风险管理改进研究—基于转让定价和关联交易视角
英文题目：	Research on Improvement of Tax Risk Management of AT Company—Based on the Perspective of Transfer Pricing and Related Transactions
指导老师：	边泓
中文关键字：	转让定价;独立交易原则;无形资产;税基侵蚀与利润转移计划
英文关键字：	Transfer pricing;Arm’s length principle;Intangible assets;BEPS
中文摘要：	随着我国外向型经济发展，深度参与世界分工的角色也在改变，很多MBA毕业生都就职于跨国企业高层管理职位。BEPS行动计划推出后，全世界共同应对税基侵蚀与利润转移的行为，全球各个税收管辖区的税收透明度都在提高，目前许多跨国企业管理层都感受到了对于转让定价决策的压力，尤其是在产品销售、采购、定价、集团劳务、重组，股权转让等各个环节，管理人员在每个环节都面临转让定价决策。转让定价是一个跨理论学科的交叉实际议题，会计理论通过转让定价影响各部门资源分配决策、以及集团中各关联方交易价格，经济理论上的转让定价制定上，力争利润最大化，税收实务上要求跨国集团的转让定价政策必须符合本税收管辖区域内税收政策要求。本文以AT公司某年度被当地税务局发起转让定价调查的实际案例，针对AT公司的转让定价策略，提出这些风险应对解决方案，并向总部提出转让定价策略改进建议。税务机关针对AT公司提出的风险主要为以下几类：集团融资、成本方法、集团劳务分摊、生产性无形资产、营销型无形资产、进口原材料包含特许权费用等转让定价风险。本文是从AT公司角度出发，基于转让定价理论和我国法律法规，为应对公司目前被税务机关进行转让定价调查所面临的风险，结合OECD转让定价理论针对税务机关所提出的具体风险进行应对，包括具体产品定价方法、服务费支付、利息支付、进口原材料定价、营销服务的补偿等等，并向管理层提出转让定价改进建议和策略。在基于转让定价传统理论方法的基础上，也对无形资产转让定价等新方法进行了探讨，并在前景与展望章节中引入了双边磋商和预约定价两种方法。
英文摘要：	With the development of China's economy, the role in participating in the global economy is also changing. Many MBA graduates are employed in senior management positions in MNEs. After the launch of the BEPS actions, the world began to jointly respond to tax base erosion and profit shifting behaviors. Tax transparency in various tax jurisdictions around the world is improving. At present, many managers in MNEs feel the pressure on transfer pricing decisions, especially in Product sales, procurement, pricing, group labor services, restructuring, equity transfer and other links. Managers face transfer pricing decisions in every aspect of company operations. Transfer pricing is a cross-theoretical and cross-practical topic. Accounting theory influences the resource allocation decisions of various departments and the transaction prices of related parties in the group through transfer pricing. In terms of transfer pricing in economic theory, it strives to maximize profits. Tax practice requires that the transfer pricing policies of MNEs’ must comply with the tax policy requirements of the tax jurisdiction. The case described in this paper is an actual case in which AT company was investigated by the tax bureau for transfer pricing. In response to AT company’s current transfer pricing strategy, this paper proposes solutions to these transfer pricing risks and proposes to the headquarters to improve the transfer pricing strategy. The risks raised by tax authorities against AT company mainly fall into the following categories: group financing, cost allocation method, group labor apportionment, productive intangible assets, marketing intangible assets, imported raw materials including royalties and other transfer pricing risks. This paper is from the perspective of AT company, based on transfer pricing theory and Chinese laws and regulations, in order to deal with the company's current risks faced by tax authorities in transfer pricing investigations, combined with OECD transfer pricing theory to respond to specific risks raised by tax authorities. The paper proposed transfer pricing recommendations to improve transfer pricing management of the Group: include specific product pricing, service fee payments, interest payments, imports of raw materials pricing, marketing services compensation and so on. Based on the traditional theoretical methods of transfer pricing, new methods such as how to transfer price intangible assets are also discussed, and two methods of bilateral negotiation and advance pricing are introduced in the prospects and outlook chapter.
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