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论文编号：	4326
作者编号：	2220100482
上传时间：	2012/6/7 9:18:56
中文题目：	预约定价安排研究——以在华跨国公司M为例
英文题目：	Advance Pricing Arrangement – Research of Multinational Enterprise in China - M
指导老师：	张晓农
中文关键字：	跨国公司;在华外资企业;转让定价;预约定价安排;关联企业
英文关键字：	Multinational Company; Foreign-Owned Enterprise in China; Transfer Pricing; Advanced Pricing Agreement; Affiliated Company
中文摘要：	伴随着经济全球化的快速发展，其主要载体——跨国公司扮演着日趋重要的角色。出于节省成本，实现集团利益最大化等目的，愈来愈多的跨国公司利用其在全球的集团关联公司，以转让定价方法为主要方式进行全球范围内的资源配置。对于转让定价在税务规制及管理中所形成的问题及带来的困难，为了使税务机关与纳税人之间的征纳关系趋于和谐，预约定价这种双方都易于接受的调整方式应运而生。它推崇以非对抗方式来解决跨国公司的税收问题，强调相关主体应通过事先协调达成意见一致以避免事后调整，来实现纳税方及征税方的共赢。对于我国，随着外商对华投资规模的逐年增加，为了避免在华跨国公司通过转让定价方法进行避税，自1998年以来，每年都有数百家外资企业受到反避税立案审查，这种事后调整模式既增加了税收征管成本，更增添了在华外资企业纳税义务的不确定性。所以，我国自1998年来第一次引入预约定价制度，并将其作为转让定价的一种调整方法加以运用，经过这十余年的不断发展，我国的预约定价制度在立法与实践方面都取得了很大成就，特别是2008年《中华人民共和国企业所得税法》的颁布实施，及2009年1月出台的《特别纳税调整实施办法（试行）》，标志着我国的预约定价制度发展上升到了一个新的高度，且具有重要的意义。本文基于对预约定价安排概念、分类及起源的了解，以在华跨国公司M的双边预约定价安排做为案例，首先对双边预约定价谈签所涉及的美国、经合组织及我国相关制度的内容、流程进行比较分析；然后通过实务案例进一步分析在预约定价安排中起到重要影响的因素，包括关联交易的具体情况，转让定价方法的选择及具体谈签的程序等。最后，就预约定价安排谈签中所存在的问题，提出相关的建议，并总结其带来的启示。本文运用理论研究与案例分析相结合的研究方法，综合各专家学者对跨国公司预约定价安排的研究结论；并实际应用于一家在华跨国公司的预约定价安排，对其进行分析和评价。试图通过以上分析研究，获得对我国预约定价安排具有现实意义的启示和参考，进一步丰富我国预约定价理论及实践。
英文摘要：	With the rapid development of economic globalization, vector of economic globalization—multinational corporations play an increasingly important role in the world economy. On a global scale the way through the rational allocation of resources to achieve their goals of maximizing benefits can be achieved. Through transfer pricing within the framework of the global allocation of resources has been become the major form of multinational corporations to pursue their maximum benefits. Moreover, it has also been incorporated into national government regulation and adjustment range. Transfer pricing generated for settling tax governing and manager issues in transfer pricing and smoothing relationship between tax authority and tax payer. Transfer price as a special tax regulation which encourage non confrontation method to settle transnational tax issues, emphasize settle issues per agreement and coordination in advance not adjustment afterwards. Along with more and more foreigner continually increased investment and enlarge scales in China, since 1998, our first introduction of advance pricing system as a transfer pricing adjustment methods. After these 10 years of continuous development, our China's Advanced Pricing System in both legislation and practice has made great achievements. In particular, the promulgation of the "PRC Enterprise Income Tax Law" in 2008 and "Special Tax Adjustments Implementation Methods (for Trial Implementation)" in January 2009 means the development of our country's advance pricing system reaches new heights. Base on understanding of concept category and resource of transfer price ,per study and compare of US Advanced pricing agreement which take as an leading role in word advanced pricing development and OECD, find points suitable to Chinese situations and more analysis regarding Chinese advanced pricing arrangement, finally find completed advanced pricing arrangement advisement. Take multinational company M as an example, per choosing different advanced pricing method and prepare application and talk about procedure, systematically study advanced pricing arrangement of foreign company, summarize inspiration from studying advanced pricing arrangement so that provide reference for completing regulation of Chinese advanced pricing. The text combine with theory and case study method, comprehensively use specialists’ study conclusion while practice in a multinational company, study managing strategy after analysis and assessment. The text will get practical inspiration and reference per above analysis study, further enrich Chinese advanced pricing theory and practice.
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