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论文编号：	3679
作者编号：	2120092503
上传时间：	2011/11/21 11:06:04
中文题目：	我国企业转让定价同期资料报告中可比公司研究
英文题目：	Comparability Companies Research on Transfer Pricing Contemporaneous Documentation Report
指导老师：	张晓农
中文关键字：	转让定价，关联企业，可比性分析，可比性因素，同期资料报告
英文关键字：	Transfer Pricing, Affiliated Enterprises, Comparability Analysis, Comparability Factors, Contemporaneous Documentation
中文摘要：	随着我国经济的快速发展，国际间的经济活动往来日益趋向于成熟化，特别是对于转让定价特别纳税调整的操作正规化、规范化要求也越来越高。我国的转让定价法律法规目前还处于初步发展阶段，滞后于经济急速发展的大趋势，与国际上的相关法律和规定正在逐步趋同。2009年出台的《特别纳税调整实施办法（试行）》在我国的国际税收反避税方面起到了积极的指导意义和影响，但其中的转让定价方法的选用和可比公司的筛选在目前的法律法规和实施细则方面还尚属空白，转让定价方法和可比公司的筛选在特别纳税调整的同期资料报告中是两个非常重要的环节和影响因素，它们是审查被可比企业与其关联企业的关联购销交易是否符合独立交易性原则的重要依据。 本文通过案例表明目前我国符合提交同期资料报告条件的企业在进行可比公司的筛选和分析过程中遇到的突出问题及通常的作法，文章最后提出更好地解决目前可比公司的筛选和分析问题的几点建议。全文分为七个部分，第一部分绪论；第二部分回顾了国际和国内的转让定价相关文献和研究；第三部分分析了我国企业出具同期资料报告的政治、经济和行业背景；第四部分介绍目前我国所使用的可比公司筛选的数据库；第五部分通过案例分析我国企业在可比公司筛选中出现的问题；第六部分提出改进现状的建议和意见；第七部分对本论文进行结论和总结。
英文摘要：	As China’s rapid economic development, international economic activities became more and more mature; especially the operation of transfer pricing special tax adjustment is regularization and standardization. China’s transfer pricing laws and regulations is still in the preliminary stages of development, lagging behind the rapid economic development trends, and the related laws and regulations are gradually converging with international laws and regulations. In 2009, tax authority issued Special Tax Adjustments (the trial implementation), it plays a positive role and influence in our international tax anti-avoidance. Moreover, the choice of transfer pricing methods and selection of comparable companies in the current laws, regulations and aspects of the implementation details have some blanks. Since transfer pricing methods and selection of comparable companies are important aspects and factors in Contemporaneous Documentation Report, which are the important basis for reviewed by comparable companies and their associated economic activities in line with the Arm’s Length Principle. At first, the paper indicates the current outstanding problems and the usual methods of contemporaneous documentation report in China and the paper concludes with providing several suggestions to the comparable companies to address the current issues. The paper is divided into seven parts, the first part is general views of paper, the second part reviews transfer pricing studies of international and domestic; the third part analyses the political, economic and industry background of Chinese enterprises, which should issue the Contemporaneous Documentation Report; the fourth part introduces the current database used in China; the fifth part analyses the problems of comparable companies by a case; the sixth part presents some recommendations and suggestions to improve the situation, and the seventh part summarizes the conclusions.
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