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论文编号：	5993
作者编号：	2120112558
上传时间：	2013/12/9 22:54:57
中文题目：	营销性无形资产的转让定价研究
英文题目：	Research on Marketing Intangible Assets Transfer Pricing
指导老师：	李姝
中文关键字：	营销性无形资产；转让定价；关联企业；税收管理
英文关键字：	Marketing Intangible Assets, Transfer Pricing, Associated Enterprise, Tax management
中文摘要：	纵观世界经济的发展，全球化已经是一个不可回避的大趋势。作为经济全球化的产物，转让定价是世界上最重要的税务问题之一，因为大量的国际贸易是由跨国企业通过位于不同国家的关联企业进行的，而此类跨国关联交易的定价对于税收在各国之间的分配有着巨大的影响。近年来，跨国企业通过境内外关联企业之间运用转让定价手段操控价格进行避税的现象日益严重。而其中，通过营销性无形资产进行转移利润逐渐成为转让定价调查的难点，已经引起各国税务机关越来越多的关注和重视。在相关研究滞后的背景下,各国税务机关在进行营销性无形资产转让定价调查时或多或少都遇到了一些难题。我国的转让定价税收管理伴随着对外开放而产生发展，经历了起步探索、改革完善、深化发展等阶段，但与欧美发达国家相比，我国在转让定价相关政策法规的制定及实际操作水平方面仍存在较大差距。利用营销性无形资产转移利润是一个新生的转让定价税收管理理念，同以往通过商品购销模式进行转移利润不同，营销性无形资产具有较大的隐蔽性，其隐含的税收价值也更高，我国税务机关函待加强对营销性无形资产的研究。本文详细阐述了转让定价和营销性无形资产的基本概念，转让定价的定价原则及常用的定价方法，又结合营销性无形资产转让定价实例分析论证入手,通过对真实企业从财务数据、关联关系认定和关联关系交易、商标费的支付等方面进行详细分析，探讨目前我国税务机关在营销性无形资产转让定价实际调查中所面临的现实问题，最后针对我国现有营销性无形资产转让定价制度存在的问题，提出建立营销性无形资产估价机制调整营销性无形资产转让定价的思路，并提出完善我国营销性无形资产转让定价制度的相关构想。
英文摘要：	Throughout the development of the world economy, globalization is an unavoidable trend. As a product of economic globalization, transfer pricing is one of the most important tax issues in the world, because of the large amount of international trade is conducted by multinational enterprises through the associated enterprises located in different countries, and the transfer pricing of such related transactions have a huge impact for the allocation of tax revenue between countries. In recent years, the global tax avoidance of multinational enterprises by using of transfer pricing between domestic and foreign associated enterprises is becoming increasingly serious. And among them, the field of marketing intangible assets gradually become the focus of transfer pricing, which has caused more and more concern and attention of enterprises and tax authorities in the world. Hysteresis in the related research background, tax authorities have encountered some problems in the investigation of the transfer pricing of marketing intangible assets. This paper introduces the basic concepts of transfer pricing and marketing intangible assets, analyses the transfer pricing principles and common methods of marketing intangible assets, then the author studies the problems of transfer pricing audit work in China combined with a real case, and carries out the point that use “evaluate method” to adjust the transfer pricing problem of intangible assets. Furthermore, the paper focuses on the transfer pricing issues in our country and tries to provide some suggestions on improving our marketing intangible assets transfer pricing system, such as establish the comparable data sources and encourage the advance pricing arrangement of intangible assets.
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