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论文编号: | 7028 | |
作者编号: | 2120122743 | |
上传时间: | 2014/12/10 13:09:31 | |
中文题目: | 基于风险管理的转移定价研究——F集团案例分析 | |
英文题目: | The Research of Transfer Pricing Based on Risk Management: F Group Case Study | |
指导老师: | 李姝 | |
中文关键字: | 转移定价;风险管理;跨国集团;子公司 | |
英文关键字: | Transfer pricing; Risk management; Multinational corporation; Subsidiary | |
中文摘要: | 随着全球经济一体化的快速发展,越来越多的企业集团在全球范围内设立子公司,在国际贸易中,跨国集团战略下的关联企业转移定价成为了企业追求利润最大化过程中进行的重要步骤。而如何制定、执行良好的转移定价策略,成为跨国集团全球战略部署中十分重要的部分。然而,近年来各国税务主管部门为了维护国家利益,对转移定价和税务筹划合规的监管愈加严格,由于转移定价策略的实施,引起的税务调整案例和金额也在不断增加,所带来的各类衍生风险不断凸显。同时,由于不同国家采取的税务征缴政策不同,在不同跨国集团企业、不同转移定价策略的制定和执行过程中,产生的效果和存在的风险也各有不同。因此,预测和规避转移定价所带来的风险,对于跨国公司全球战略及税务筹划的成败有着十分重要的意义。 本文结合跨国集团转移定价与风险管理等知识理论,采用案例分析的研究方法,以F集团C国子公司实际案例作为主体,分析了成本加成转移定价策略应用于F集团生产型子公司所带来的风险和问题,揭示了F集团C国子公司转移定价方案导致公司利润不能真实体现,管理层缺乏技术创新及成本控制的源动力,从而造成竞争力下降、引发税务风险的原因,并建设性的提出了加强F集团转移定价风险管理的策略。一方面,着重阐述了加强市场因素在定价体系中的作用,将成本控制,良品率及其他转移定价构成因素作为管理层绩效考核的指标,使F集团能够更好地评估转移定价风险并进行预防和风险控制。另一方面,本文也提出在税收筹划角度降低转移定价风险,如实施风险评估、风险预警和控制等。从而使F集团在世界范围内实现利润最大化,风险最小化的经营目标。 | |
英文摘要: | With the development of economic globalization, more and more corporations set up worldwide subsidiaries. In the international trade, transfer pricing become the very important portion for the multinational corporation to maximize profit. Therefore, it is more significant to set up and execute good transfer pricing strategy for the global strategy. However, the tax authority of each country audit transfer pricing more strictly, with tax adjustment amount and risk increasing as well. As different country has different tax policy, the benefit and risk caused by transfer pricing are more or less, forecasting and avoiding risk from transfer pricing place an important part in the global strategy and tax planning for the multinational corporations. Based on the transfer pricing and multinational corporation risk management theories, we use the real case of C subsidiary of F corporation to analyze the risks and problems caused by cost-plus transfer pricing method, study what result in less competitive and tax risk due to the cost-plus pricing. For example, profit cannot measure the real performance of management team, which causes management team is lack of initiative for technology innovation and cost reduction. This paper provides some suggestions on how to enhance the risk management. On one hand, we can make market price as an aspect of the comprehensive transfer pricing strategy and use cost control, yield rate and other transfer pricing components as goal of performance evaluation. On the other hand, we can enhance risk management and evaluation on tax planning. All these proposals and measurements are in order to achieve the goal of maximizing the profit and minimizing the risks of F group. | |
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