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论文编号：	4722
作者编号：	2120102462
上传时间：	2012/12/11 5:40:47
中文题目：	在华跨国企业转让定价涉税风险控制的研究
英文题目：	Research on Tax Risk Control of Multinational Enterprises Transfer Pricing
指导老师：	王全喜
中文关键字：	跨国公司 关联企业 转让定价 风险规避
英文关键字：	Multi-National Corporation, Related Enterprises, Transfer Pricing, Risk Avoiding
中文摘要：	伴随着全球经济一体化的进程，关联企业利用转让定价避税在世界范围内成为一种普遍存在的现象。我国对转让定价问题给予了越来越多的关注，并逐渐形成了比较成熟的转让定价法律体系，使转让定价所承担的税务风险越来越高，为此，在华跨国企业转让定价涉税风险控制的问题就成为一项非常重要的研究课题。本文对跨国企业转让定价的相关理论和操作实务进行了深入的研究。转让定价是关联企业之间为实现企业整体利益最大化，而采用有别于正常市场价格的定价方法，一般只会发生于关联企业的内部交易。由于各国的税收制度及其法律法规的不同，加上国际市场存在结构性缺陷和交易性缺陷，跨国公司可以最大限度地使用转让定价，以实现其全球战略。但是，企业转让定价行为已经受到各国反避税部门的关注，开始成为税务审计的重点，跨国公司在华转让定价的关键是风险规避，因此，跨国企业需要在各国关联企业之间平衡税务风险。本文对控制转让定价涉税风险相关的风险监督机制、同期资料以及预约定价安排等几个方面的问题进行了重点分析。同时，本文通过天津DH电器公司的实例，对关联交易中转让定价的合规范围进行研究，对跨国企业集团如何规避转让定价的风险做了探索。通过研究分析，本文认为：跨国公司在规避转让定价风险的过程中，应在合规的条件下进行；同时备齐同期资料，以规避日后被税务审计调整的风险；在相关资料不够有利的情况下，应该采取预约定价安排，积极寻求税务当局的认可。
英文摘要：	On the process of economic globlization, there is a universal phenomenon that the related enterprises avoid tax by using transfer pricing in the range of the world. More and more attention are paid by Chinese government authority and China has gradually formed into a relatively developed transfer pricing law system. As the higer tax risk of transfer pricing, the problem of tax risk control in multinational enterprises transfer pricing has become a very important research topic. The thesis has made a research on transfer pricing of multinational corporations both in the related theories and practice. For the porpose of realizing profit maximization of the whole enterprises, the related enterprises usually use pricing method which is different from the market price and generally occur in internal transaction of related enterprises. Since different tax system and legal laws and regulations among countries, as well as the presence of structural defects and transaction defects in the international market, multi-national corporation can maximize the use of transfer pricing, in order to realize its global strategy. However, enterprises transfer pricing has been concerned by tax departments and started to become a focus of tax audit. The key point of transfer pricing for multi-national corporation in China is risk avoiding, therefore, tax risk should be balanced between the affiliated enterprises different countries. The thesis has an analysis on the aspects of tax risk control of transfer pricing, such as mechanism of risk supervision, contemporaneous documents and advanced price agreement. Simultaneously, the thesis has made a research on the compliance range of transfer pricing in related transaction and also has probed into how to avoid the risk of transfer pricing multinational enterprises through the examples of Tianjin DH electric company. Through research and analysis, this thesis form into the following conclusion that transfer pricing of multi-national corporation should be made in the range of compliance, and meanwhile, prepare contemporaneous documents in order to avoid subsequent audit risk of tax adjustment, and lastly, take active measures to seek recognization with tax authorities if the relevant information is not in favourable circumstances.
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