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论文编号：	9164
作者编号：	2120142984
上传时间：	2017/6/8 10:10:24
中文题目：	T国税局转让定价反避税研究——以X电子有限公司为例
英文题目：	Study on National Tax Bureau T anti-tax Avoidance of Transfer Pricing：Take X Avoidance of Transfer Pricing：Take X Electronics Limited Company for Example
指导老师：	李姝
中文关键字：	T国税局；国际税收；转让定价；反避税
英文关键字：	national tax bureau T;international tax; transfer pricing;anti tax avoidance
中文摘要：	改革开放以来，由于政治环境相对稳定，市场交易及需求量大等因素，我国一直备受外国投资者的青睐，改革开放初期外商投资项目及金额增长迅猛，近几年来随着国内市场的不断成熟和国内经济增速放缓，外商投资金额增长速度虽然有所放慢，但依然呈现稳步上升的势头。外商投资企业的纷至沓来，为我们带来了资金、技术以及先进的管理经验，促进了我国市场经济的发展，同样也带来了许多新的问题，其中跨国企业利用关联交易避税的行为就是其中之一。 我国税务当局一直致力研究与解决企业利用转让定价避税的问题，不断推进制度建设并积累实践经验，目前已取得了长足的进步。国际方面，我国税务当局也积极与OECD进行合作与交流，不断提高我国在国际间税收规则制定方面的话语权。但随着国际经济贸易的不断加深，关联交易的形式趋于多样化、隐蔽化，这无疑给国际税收工作提出了更高的要求。本文围绕T国税局查处的一起关联企业间利用转移定价手段进行避税的案例，紧扣当前国际税收工作重点及难点，采取列举问题、分析问题及解决问题的方法进行论证。本文的第一章及第二章在对转让定价的研究成果、相关概念及转让定价方法的介绍的基础上，详细、全面的分析了关联交易转让定价避税的主要形式，并对可以有效预防关联避税交易的预约定价协议及有助于查处避税行为的税收情报交换进行了说明。第三章主要讲述了T国税局对X电子有限公司反避税调查工作及最终调整方案。在对X电子有限公司与关联企业交易模式、各自承担的风险、功能的分析基础上，判定企业的关联交易并没有遵循独立交易原则，并进行调整。第四章围绕第三章的案例分析，提出了我国反避税工作在转让定价税制、信息化建设、国际协作交流以及人才建设方面存在的问题。第五章针对第四章提出的问题，从细化转让定价方法与预约定价协议税收制度，增加无形资产转让定价相关制度以及加强反避税惩处力度、加大对跨国公司监管力度、加强信息化建设、积极推进国际交流与合作等方面提出了建议。
英文摘要：	Since the reform and opening up, because of relatively stable political environment, market demand and other factors, our country has been much favored by foreign investors, the beginning of reform and opening up foreign investment projects and the amount of rapid growth in recent years, with the domestic market continues to mature and domestic economic slowdown, the amount of foreign investment although the growth rate slowed down but still, a steadily rising momentum. Foreign invested enterprises come in a throng has brought capital, technology and advanced management experience for us to promote the development of China's market economy, has also brought many new problems, including multinational enterprises using tax related transaction behavior is one of them. The tax authorities of our country have been studying and solving the problem of tax avoidance by using transfer pricing, and constantly push forward the system construction and accumulate practical experience, and have made great progress at present. In the international context, China's tax authorities also actively cooperate with and exchange with OECD, and constantly improve the right to speak in the formulation of international tax rules. However, with the deepening of international economic and trade, the forms of related transactions tend to be diversified and covert, which undoubtedly puts forward higher requirements for international tax work. Based on investigation of T IRS together between associated enterprises means the use of transfer pricing for tax avoidance cases, focusing on the current international tax work emphasis and difficulty, to enumerate and analyze problems and problem-solving methods are demonstrated. In this paper the first chapter and the two chapter in the related concepts and the transfer of research results, on the transfer pricing pricing method on the introduction, detailed and comprehensive analysis of the main forms of the transfer pricing of related party transactions, and the tax information of APA can effectively prevent the association of tax avoidance transactions and contribute to the investigation of tax avoidance of exchange are described. The third chapter describes the T tax bureau of X Electronics company. anti tax investigation work and the final adjustment program. On the basis of the analysis of the transaction modes, risks and functions of X Electronics Limited company, it is concluded that the affiliated transaction of the enterprise has not followed the principle of independent trading and adjusted accordingly. The fourth chapter, based on the case analysis of the third chapter, puts forward some problems in the tax system, information construction and personnel construction of the transfer pricing of affiliated enterprises. In the fifth chapter, the fourth chapter puts forward the problems, from improving the transfer pricing methods and advance pricing agreement tax system, refine the transfer pricing of intangible assets related systems and strengthen the anti tax avoidance, increase the punishment of transnational corporation supervision, strengthen information construction, actively promoting international exchanges and cooperation and other aspects of the proposal.
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