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论文编号：	2862
作者编号：	2120082500
上传时间：	2010/12/11 19:29:54
中文题目：	在华外商投资企业转移定价税务筹划研究 -以ICF中国公司为例
英文题目：	The Research of Transfer Pricing Tax Planning in Foreign-invested Enterprises in China
指导老师：	黄菊珊
中文关键字：	在华外商投资企业 转移定价 税务筹划
英文关键字：	Foreign-invested enterprises in China Transfer pricing Tax Planning
中文摘要：	进入21世纪以来，经济全球化的进程不断加速，跨国公司作为经济全球化的推动者和担当者，也在以突飞猛进的势头不断壮大着自己的家族。与此同时，缘于中国经济的迅猛腾飞，以及接近30年合资经验的积累，许多优秀的中国企业已经摆脱了早期对于资金、技术、管理经验等全面饥渴的状况，正在逐渐走出国门，步入国际市场，加入到跨国公司大家族中。如何充分运用跨国经营所带来的机遇，对自己的跨国生产经营活动做出全方位、多角度的安排并能够在获取最大收益的前提下降低自己的成本支出，使自己在激烈的国际竞争条件下长期立于不败之地，是这些正在走出去的中国公司必须要面对的问题。在跨国公司运营的成本负担中，税收是很重要的部分。由于各国在税收环境和制度上的差异，跨国公司必须要对由于从事跨国经营活动所带来的税务成本以及税收风险加以关注。在华外商投资企业多数来自高度市场化国家，在长期的跨国经营中，积累了丰富的经验。通常，在这些公司中，都会有独立的税务筹划部门，或者是将特定的税务筹划手段及控制活动植入日常的经营管理活动之中，促使税务筹划与企业的经营管理活动形成良性循环。在这些成熟的税务筹划手段以及体系中，最具有代表性的就是转移定价。转移定价是跨国公司集团在关联公司之间所运用的一种内部定价机制，其目的在于实现公司整体利益的最大化，其与跨国公司的组织结构以及管理体制，各关联公司所在国家的税收体制，以及各关联公司所承担的功能等等因素都有紧密的关系，可以说，转移定价不仅仅是跨国公司税务筹划的重要手段，也是跨国公司在经营战略上想要取得持续竞争力所必不可少的管理手段。研究在华外商投资企业转移定价税务筹划问题具有重要意义。 本文采用规范讨论与案例分析相结合的研究方法，在回顾了国内外相关文献的基础上，对税务筹划和转移定价的概念进行了界定，并分别对于税务筹划以及转移定价的内涵、特点和常见形式进行了分析讨论。以ICF中国公司为例，详细阐释了发达国家在华外商投资企业的转移定价税务筹划机理。本文的结论为：转移定价在跨国公司的税务筹划体系中起主导作用；要有完善的管理体系及合理的管理活动安排为其保驾护航；要对转移定价运用中的税务风险加以防范。这些结论希望给予正在或者将要“走出去”的中国公司以启示。
英文摘要：	Economics globalization has been accelerating after entering the 21st century, as this changing’s leader and pusher, MNC (Multi National Company) family expands larger and larger. Meanwhile, due to the rapid economics booming in China, and a lot of excellent Chinese companies gained a lot of experience over nearly 30 years by joint venture companies, they had put off the early condition of the lacking of funds, technology and management experience, while joined the MNC family and stepped into the international market. How to make full use of the opportunity, to make themselves to win in the heated international contest, is the most urgent challenge they face now. They must make all-round, multi-angle arrangement for their international business activities, they must try to lower their cost burden while maximize profit. Tax burden is the most important part among all of company’s operating cost. Due to the differences of taxing environment between countries, MNC must pay more attention to tax cost and risk of tax attention. Foreign-invested enterprises in China mostly originate from the western developed countries; they have accumulated a lot experience for this part in long-term multinational operating. Generally, in these companies, independent tax planning department exists, or a particular tax planning and control activities of daily management activities are implanted, all of these positively prompt the benign circulation of tax planning and management activities. In those mature tax planning systems, transfer pricing is the most representative. Transfer pricing is an internal pricing mechanism for MNC to facilitate among its multinational group, its purpose is to realize the maximization of the overall interests of the company group, it has close relationship with its organizational structure and multinational corporation management system, the function of affiliates, and tax systems of the country which the sub-company reside in. So transfer pricing is not only the most tax planning means, but also the most challenging management ways for MNC to become more and more competitive. It is important to study the area of transfer pricing tax planning within foreign-invested enterprises in China. The thesis uses standard discussion and case analysis combining research method, upon the basis of reviews of relevant documents, defines the concept of tax planning and transfer price, further discusses the connotation, characteristics and common forms of tax planning and transfer pricing. Then, based on the example of ICF China company, the thesis interpreters transfer pricing mechanism of tax planning in details for those developed-country-originated foreign-invested enterprises in China. The conclusions are: Transfer pricing plays a leading role in MNC’s tax planning systems；The perfect management system and the reasonable management activities secures transfer pricing’s suitably practicing；the risk of tax attention must be prevented. I hope those conclusions could be some help to those excellent Chinese companies which just or will join the MNC families.
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