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论文编号：	6057
作者编号：	2120092647
上传时间：	2013/12/16 18:45:43
中文题目：	预约定价制度在海关应对转移定价中的应用研究
英文题目：	Study on the APA System against Transfer Pricing Behavior in the Customs Processing
指导老师：	周晓苏
中文关键字：	跨国公司;转移定价;预约定价;海关稽查
英文关键字：	Multinational Corporation;Transfer Price;Advance Pricing Arrangement;Customs Audition
中文摘要：	在当前全球化的世界经济环境中，跨国公司作为资本跨境流动的主体，已经成为各国瞩目的对象。作为追求利益最大化的经济个体，跨国公司通过内部交易来转移商品定价，从世界范围统筹规划公司整体的税负、成本以及国际竞争力的做法已经形成普遍施行的经营方式。这种转移定价的行为也是世界经济中普遍关注的焦点，对其进行深入研究具有十分重要的意义。从宏观的经济层面而言，跨国公司借助转移定价实现自身利益最大，并非违背国际宪法和经济法框架的行为。但是多数跨国公司通过各种手段转移经营利润，从而实现避税已经成为公开的秘密。由于市场要素无法对该行为形成有效的配置和消化，因而其对东道国的税收利益和本土市场将形成损害。就我国而言，目前仍处于发展中国家的进程，国外资本在操作下的流入流出将直接影响我国的税收，对财政收入和经济秩序都造成影响。因而需要制定健全的法律法规和完善相关措施，以约束跨国公司的转移定价行为。目前在国外采用预约定价制度来调整管理转移定价的实践较为丰富，近年来我国也在逐步进行相关的研究和尝试，但尚未形成系统的监管手段。而我国海关作为企业进出口行为的直接监管部门，则更加缺乏有效的办法。藉此，本文将从海关系统的角度对于预约定价的应用进行研究。全文共分为六章，分别阐述了转移定价的理论基础；对转移定价进行剖析；分析转移定价对于我国经济的影响，阐述国内外对于跨公司转移定价的法规制度；分析预约定价制度的运作机制；并通过具体的案例分析在海关环节处置转移定价避税的主要手段，并就海关部门应用预约定价进行监管提出相应展望的和完善建议。
英文摘要：	In the globalized world economy, capital flows mainly during the multinational corporations. It has attracted many countries’attention worldwide. Generally speaking, multinational corporations always transfer the price of goods through the insider trade, in order to decrease the taxes and the costs. And it has been the focus in the world economy already. From a macro- economic level, it is not illegal that multinational corporations maximize their profit by transferring prices. It has become an open secret that most multinational corporations transfer their profits to achieve tax avoidance. This behavior will harm the tax benefits of the host country. For its part, China is still in the process of developing countries. To reduce the damage, China needs to improve relevant laws and regulations, measures to restrict the transfer pricing behavior of multinational companies. Currently the APA system is widely used against transfer pricings. China has also gradually related researching，but the system has not yet formed regulatory means. Even China Customs，as a direct regulatory authorities, the more is the lack of effective measures. Thus, it will be highly discussed in this text.
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