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论文编号：	9579
作者编号：	2120152943
上传时间：	2017/12/7 15:12:06
中文题目：	跨国公司转让定价的反避税研究——基于税收管理的视角
英文题目：	Research on Anti-Tax Avoidance of Transfer Pricing within Transnational Corporations: Base on Tax Management
指导老师：	李姝
中文关键字：	跨国公司；转让定价；反避税；税收管理
英文关键字：	Transnational Corporations；Transfer Pricing；Anti-tax Avoidance；Tax Management
中文摘要：	随着全球经济逐步一体化，跨国公司在我国的投资规模逐年上升，大量海外投资不断刺激我国经济的快速发展，对我国经济产生了巨大的推动作用。跨国公司不断发展的同时，转让定价问题也逐步凸显出来。大量的跨国企业通过不同国家的关联企业不断进行贸易往来，转让定价已使跨国公司得到了难以估量的好处，但同时，有些跨国公司将利润转移到境外进行避税，破坏了税收秩序，使我国遭受了较大的损失。作为经济全球化的产物，转让定价已成为世界上最重要的税务问题之一。我国税务局一直致力于探索与解决跨国关联企业转让定价的问题，但由于我国的转让定价相关政策法规及实际操作水平起步较晚，与发达国家相比相差较大。如何提升我国税务部门的反避税能力，防止跨国公司利用转让定价进行避税，是现今摆在我国面前的一大难题。本文站在我国税务部门的角度，围绕K国税局核查的一起关联交易企业间利用转让定价进行避税的实例，探究转让定价的反避税问题。首先，综合介绍了转让定价问题的国内与国外研究内容，继而引出本文的研究意义；其次，详细阐述了转让定价的基本概念，关联方的认定标准、转让定价的定价原则及常用的定价方法；再次，对天津D有限公司反避税调查工作及最终调整方案进行说明,从案例企业关联关系和关联交易认定、财务数据和功能风险分析等方面进行详细分析，探讨目前我国税务机关在转让定价反避税实际核查工作中所存在的问题，并对转让定价税制、税务机关征管水平、信息化建设、国际间交流等问题进行原因剖析；最后，针对我国转让定价现存的问题，从完善转让定价方法、开展预约定价安排、加大惩处力度、加强核查手段、加强信息化建设、不断推进国际间合作交流等方面提出完善我国转让定价反避税的相关建议。
英文摘要：	Gradually along with the global economic integration, the investment on transnational corporations in our country is rising year by year. A large number of overseas investments stimulate the rapid development of economy continuously in our country, and has exerted a great impetus to our economy. The transnational corporations develop continuously as well as the transfer pricing problems. A large number of transnational corporations trade between the associated enterprises in different countries. Transfer pricing brings great benefits to transnational corporations. But meanwhile, some transnational corporations transfer profits abroad for tax avoidance, destroying the taxation order and making a great deal of tax losses of our country. As a product of economic globalization, transfer pricing has become one of the most important tax problems in the world. The tax authorities of our country has been studying and solving the problems of tax avoidance among transnational corporations by using transfer pricing. But as the policies and regulations of transfer pricing and the actual operation level started relatively late in our country, there is a big difference compared with developed countries. How to increase the ability of anti-tax avoidance of our tax authorities, and guard against tax avoidance between transnational corporations by using transfer pricing effectively are big problems in front of our country. This paper starts from the perspective of our tax authorities, and is based on an investigation of K IRS that associated enterprises evade tax by using transfer pricing to discuss the problem of anti-tax avoidance. First of all, the paper introduces the domestic and foreign research of transfer pricing, and then leads to the significance of this paper; Secondly, the basic concept of transfer pricing, the identification standard of related parties, the pricing principles and pricing methods used commonly are expounded in detail; Once again, it introduces the investigation and final adjustment scheme of Tianjin D co., LTD., and analysis the relationship and identification of related transactions, the financial data and the risk analysis of functionality and so on. The paper discusses the actual problems in the investigation of anti-tax avoidance of our tax authorities, and also analyzes the reasons for the problems of the tax system, the management level, the information construction, the international communication, etc; Finally, aiming at the existing problems of transfer pricing, the paper puts forward relevant suggestions such as improving the transfer pricing methods, carrying out the APA, increasing the punishment, enhancing the inspection means, strengthening information construction, and promoting the international cooperation and exchange constantly to perfect the anti-tax avoidance.
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