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论文编号：	8943
作者编号：	2120142985
上传时间：	2016/12/12 9:15:13
中文题目：	基于跨国企业避税的税务机关反避税研究——以PTJ企业转移定价为例
英文题目：	A Study on Anti - tax Avoidance of Tax Authority Based on Tax Avoidance of Multinational Corporations - A Case Study of Transfer Pricing of PTJ Company
指导老师：	张继勋
中文关键字：	跨国企业;转移定价;反避税;预约定价
英文关键字：	Multinational corporation; Transfer pricing; Anti-tax-avoidance; Advance pricing arrangement
中文摘要：	随着中国经济的崛起和不断扩大对外开放的全球化进程，越来越多的跨国企业选择“走进来”，跨国企业在中国的发展，给我国的经济发展带来了巨大的贡献，但是，与此同时，他们利用税率差，通过关联交易，人为抬高成本、转移利润，逃避税的现象越来越严重。而在各种避税手段中，尤以转移定价最为普遍。我国税务机关对此高度重视，先后出台了一系列的法规政策，但是在实际的反避税工作中依然存在诸多问题。本文详细阐述了跨国企业、关联方的定义，关联交易如何界定，转移定价的涵义、避税手段、调整原则和方法，以及反避税理论和预约定价机制。通过对跨国企业PTJ转移定价的实例分析，引申出现阶段我国税务机关反避税工作存在的问题：一是转移定价调整难度大，尤其以无形资产为例，结合PTJ企业技术许可费和商标使用费定价上的争议，引出问题；二是由于条件严苛以及对信息泄漏追责不明确，预约定价机制的运行并没有达到预期效果；三是税务机关反避税队伍的专业水平不足，亟需全方位提升；四是同期资料在信息披露方面尚不完善，其他信息获取渠道也有待建立。最后针对目前我国税务机关日常工作中遇到的问题提出完善反避税工作的建议：一是完善和创新税制。逐步完善和创新转移定价方法；二是细化预约定价机制，为企业搭建快速车道。三是规范税务机关管理模式，按行业制定风险评估指引，同时着力打造一支高素质、专业性强的反避税队伍。从选拔到培养再到实训，为反避税工作把好人力关。四是加强信息整合和互换机制，规范同期资料的相关内容，使之标准化，以促进国际信息交换；同时，国税机关内部各部门、国地税之间、国税和其他部门应该建立信息共享平台，合作共享，共同治税。
英文摘要：	As China's economic rise and continuously expand the opening to the outside world, more and more multinational companies choose to come in. The development of multinational companies in China brought great contribution to the development of China's economy. But at the same time, they artificially rise the cost, transfer profits of affiliated transactions, and take advantage of different tax rate. The phenomenon of tax avoidance is more and more serious. in various tax means, transfer pricing is the most common. Tax authorities in our country have attached great importance to it and has launched a series of laws, regulations and policies, but there are still many problems in our work. This paper explains the definition of multinational enterprises, related party, affiliated transactions and transfer pricing. And it also make an introduce of means of tax avoidance, adjusting principle and method, theory of anti-tax-avoidance as well as advance pricing arrangement. Via analysis of transfer pricing of PTJ, it’s found that problems still exist in the current work of anti-tax-avoidance. Firstly, transfer pricing adjustment is still difficult, especially in intangible assets. Secondly, due to the tight requirement as well as the unclear liability of information, transfer pricing mechanism does not achieve the desired effect. What’s more, the professionality of tax authorities in anti-tax-avoidance is insufficient. Last but not least, information disclosure of contemporaneous documentation is not yet enough. Besides, there is a lack of access to other information. At last, ways to improve the word of anti-avoidance are suggested. On the one hand, innovating and making perfect of the transfer pricing method. On the other hand, detailing advance pricing mechanism and speeding the process. Thirdly, standardizing the tax authority management, and developing risk assessment guidelines according to the industry. Also, building a high-quality and professional team of anti-avoidance is of vital importance. Fourthly, information integration and exchange mechanism should be strengthened.to standardize Relevant contents of contemporaneous documentation should be standardized so as to standardize international information exchangement. At the same time, information sharing platform should be set up among various departments, so that the common government of tax can be come true.
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