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论文编号：	9810
作者编号：	2120152766
上传时间：	2017/12/12 10:44:19
中文题目：	跨国公司转移定价研究--以C公司为例
英文题目：	The Research of Multination Corporation Transfer Pricing: C Group Case Study
指导老师：	李姝
中文关键字：	跨国公司;关联交易;转移定价;风险管理
英文关键字：	Multinational group; Related transactions; Transfer pricing; Risk management
中文摘要：	随着世界经济全球一体化，跨国公司已变成世界经济的主要构成体。跨国关联交易中的转移定价在跨国公司全球化运作中成为不可或缺的工具。一方面，作为跨国公司的内部管理工具，转移定价对跨国公司在各国子公司的管理中发挥着重要的决策支持作用，另一方面，国际形势瞬息万变，各国政府在推进全球一体化的同时也关注自身的利益，政策频发与制度频改已经成为适应全球经济发展的必要手段。跨国公司身处在更加复杂的国际与国内背景下，将面对更加复杂多样的风险。 本文结合转移定价与风险管理等知识理论，基于当前国际经济及税收环境，采用案例分析的研究方法，以H集团C公司案例作为研究主体，阐述C公司当前转移定价的制定方法和执行及其风险。揭示该转移定价体系不能充分调动C公司管理层的管理积极性，从而引发成本浪费，管理松懈等问题，建设性提出C公司转移定价策略的调整方案及风险应对方案，使转移定价在兼顾集团整体利益的前提下激发管理层的管理积极性，降低企业单位效率成本，降低企业运营风险，提高企业利润创造能力。同时本文提出，在国际税收体制的大变革下，在各国税收信息趋向透明化的国际税收环境下，如何未雨绸缪，通过制定系统的转移定价风险管理方案，降低转移定价的风险。
英文摘要：	With the global economic globalization, Multinational group have become the main body of the world economy. Transfer pricing in Multinational linked transactions has become an indispensable tool in the global operation of Multinational group. One side, transfer pricing plays an important role in the management of Multinational companies as an internal management tool, on the other side, The international situation is changing rapidly, every country is focus on their own benefit as they promoting global integration, Frequent release and modification of policies has become an necessary measure of adapting to global economic development. Multinational companies face more complicated risks in a more complex international and domestic background. This paper combines knowledge and theory such as transfer pricing and risk management, based on the current international economic and tax environment, adopts case study method, study the case of C company from H Group, stated the risk of Company C under the current transfer pricing method. Reveal that the transfer pricing system cannot fully mobilize the management initiative of C Company which led to cost waste, management lax and other issues, constructively proposed the adjustment program and risk response program. Make the transfer pricing stimulate the enthusiasm of the management, reduce the unit cost, drop the company risk, increase the profit creation ability in the interests of the whole group. In this paper, proposed how to plan ahead and reduce the risk of transfer pricing through a system transfer pricing risk management program under the greater changes in the international tax system and a more transparent international tax environment.
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