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论文编号：	2274
作者编号：	2220080656
上传时间：	2010/6/7 14:53:30
中文题目：	在华外资企业转让定价管理研究
英文题目：	Transfer Pricing Management Research of Foreign Owned Enterprises in China
指导老师：	王全喜
中文关键字：	在华外资企业;转让定价;关联企业;预约定价
英文关键字：	Foreign Owned Enterprises;Transfer Pricing;Associated Enterprise;Advance Pricing Arrangements
中文摘要：	摘要 随着改革开放的不断深入，跨国公司在中国的投资逐年上升。中国税务部门意识到众多在华投资的跨国公司利用关联交易转让定价的安排使中国流失了大量的税收。因此，中国税务部门陆续出台了一系列的转让定价法规，努力改进转让定价税制，大大加强了对跨国公司在中国进行的关联交易的监管。2007年3月在全国人大通过的新《中华人民共和国企业所得税法》中，增加特别纳税调整一章，进一步明确了转让定价调查的相关要求。2009年1月8日，国家税务总局发布了《特别纳税调整实施办法（试行）》（国税发[2009]2号，以下简称“2号文”），“2号文”作为反避税工作的操作性文件，不仅仅是对原有反避税法规的简单替换，而是进一步完善了中国的转让定价税制。面对中国税务部门对关联企业间转让定价行为监管不断加强的趋势，外资企业在转让定价方面面临着严峻的考验。本文试图在对转让定价基本问题理解的基础上，结合对M(中国)公司转让定价的案例研究，分析在华外资企业的转让定价现状以及中国的转让定价税制环境，为在华外资企业的转让定价提出一些建议。 本文首先从转让定价的基本问题出发，全面系统地介绍转让定价的含义,产生基础和公平交易原则，介绍和评析转让定价的方法和预约定价安排，接着分析了外资企业在华转让定价基本现状和动机，然后全面介绍和分析了中国转让定价税制环境。最后，结合M(中国)公司的转让定价现状进行案例分析。通过对M(中国)公司适用公平交易原则的行业分析、关联交易及定价政策分析、功能与风险分析、可比信息分析以及特殊因素分析，对M(中国)公司的转让定价方法运用及管理策略进行研究。本文运用理论研究与案例分析相结合的研究方法。以定性研究、综合分析研究相结合的方法，综合各专家学者对跨国公司转让定价的研究结论；并实际应用于对一家公司的关联交易进行分析和评价，评估其转让定价风险,研究其管理策略。从外资企业的角度出发，指出中国转让定价税制存在的风险和机会，为在华外资企业进行转让定价管理提出自己的建议。也希望中国政府也能从中得到启发，不断完善其转让定价税制。
英文摘要：	Abstract The multinational companies (MNC) gradually increased their investment in China with the expansion of “Reform and Open Policy”. Chinese tax authority has realized that a large number of tax has been lost by the arrangement of the related parties transaction among the MNC. Therefore the tax authority in China has enhanced the supervision on the related party transaction strongly. The Chapter of Special Tax Adjustments added in new “Corporate Income Tax Law of the People’s Republic of China”, which was approved by National People’s Congress in Mar’07. In this chapter, the requirement related Transfer Pricing was raised. On 8th Jan’09, the State Administration of Taxation published the “the Special Tax Adjustment implementation regulation( for trial)”(GuoShuiFa [2009] No.2). As the operational regulation of anti-Tax shield, it consummated Chinese tax system of transfer pricing. Under such new environment, the FOEs face more challenge than before with their transfer pricing. The article tries to make analysis for the FOE’s transfer pricing situation and give some advices on transfer pricing issues of FOE in China, based on the basic issue of transfer pricing under the environment of China Transfer Pricing rules and the case analysis of Company M in China. Firstly, this article introduces the framework of transfer pricing, including the method of evaluate, analysis, definition systemically in a whole for transfer pricing and Advance Price Arrangement. Secondly it mainly introduces the motivation and situation of FOEs’ transfer pricing in China and environment of transfer pricing laws in China. Finally,it analyze the transfer pricing case of the company M in China.Through the industial analysis, related-party transactions and transfer pricing policy analysis, function and risk analysis, benchmarking analysis and special factors analysis,it study the exertion of transfer pricing method and management strategy of company M in China. The article use theoretical study method combined with the case analysis method.With the method of qualitative study, inductive study and comprehensive analysis,it introduces specialists and scholars’ research methodology of transfer pricing for the multinational companies. And then it apply them for analysis and appraisal of the transfer pricing potential risk and management strategy of the FOE’s related-party transactions.The article try to give some suggestions to FOEs in China based on the analysis of risks and opportunities through transfer pricing case of the company M in China.And also hope that it can provide a little usefulness for the improvement of the transfer pricing tax system.
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