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论文编号：	4447
作者编号：	2220100539
上传时间：	2012/6/9 11:49:12
中文题目：	企业集团转让定价的反避税研究
英文题目：	The research about anti-tax avoidance of enterprises transfer pricing
指导老师：	刘志远
中文关键字：	转让定价;转让定价方法;联企业;避税;反避税
英文关键字：	Transfer pricing;Transfer pricing methods;Associated enterprises;Tax avoidance;anti-tax avoidance
中文摘要：	随着我国对外开放的不断深入，吸引了大量外商投资企业到我国开展经营活动，这些跨国企业在利益的驱使下，人为操控关联交易价格，以高于或低于市场竞争价格的价格进行内部交易，实现对集团利润的重新分配，以实现利润的最大化。在我国，由于各方面的信息不对称，使得我方不能及时掌握国际市场的相关资料，这样便给跨国公司滥用转让定价转移利润提供了机会，给我国税收带来了负面影响。因此，针对转让定价的反避税研究无论对纳税人还是税务机关都有十分重要的意义。尽管我国的反避税税制体系已经初步形成，但是仍然存在不完善的地方，以美国为代表的西方国家在反避税领域的研究起步早，成果显著，值得我们借鉴。本文通过对转让定价税制理论的学习，结合跨国公司转让定价案例，吸取美国、英国、日本等国家针对转让定价的反避税先进经验，提出了我国针对转让定价的反避税建议。
英文摘要：	With the deeper reform of Chinese policy of opening to the outside world, it has attracted many foreign funded enterprises to come our country to develop business activity. Under the benefit, these multinational enterprises control the affiliated transaction price artificially. They redistribute the profits in order to realize maximum benefits with the insider trading to control the price higher or lower than the market competition price. In china, due to the information asymmetry, we can’t get the related information in time. Then this reality of the situation takes chances to the multinational enterprises to transfer profits by stretch the transfer pricing, and it brings many negative impacts to our tax policy. So, the study on the anti-tax avoidance is meaningful not only for the taxpayers but also for the tax authorities. Even our anti-tax avoidance system of transfer pricing has been arisen initially, through it also has some drawbacks. Take America as a representative of the western countries, the study of transfer pricing has been started earlier and achieved marked achievements, it is also worthy of learning from them. Through the study of transfer pricing of tax system, this article gives some suggestions for improving anti-tax based on the cases of the multinational enterprises and learned the advanced experience from other countries like America, England, and Japan etc.
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