摘要:跨国公司在全球经济一体化的浪潮中,通过在全球范围内的投
资、销售、生产等公司经营活动,极大地推动了全球的经济发展。伴
随着跨国公司发展的同时也产生了转让定价的问题。一方面,作为跨
国公司内部交易的重要价格机制,转让定价给跨国公司带来了前所未
有的利益;而另一方面因为其成为了跨国公司国际避税的必要手段,
破坏了税收秩序,影响了各东道国的税收收入。因此,转让定价问题
己经成为了当今国际税务理论界和实务界关注的重点问题。
本文从我国政府和税务部门管理的角度出发,研究跨国公司转让
定价反避税问题。首先,介绍跨国公司转让定价问题的国内外相关研
究并进行评述,引出了本文的研究背景和意义。其次,对跨国公司的
相关概念进行了界定,分析跨国公司转让定价的相关理论基础及动
机。再次,对跨国公司转让定价避税的现状及负面效应进行了研究,
从而为提出具有针对性的转让定价税收规制措施提供理论上的借鉴。
然后,通过对税收实践中的FLP案例进行分析,以更好的了解跨国
公司的转让定价行为和税收管制的作用。最后,在总结我国实施转让
定价税制以来的做法和借鉴国际成功经验的基础上,提出了完善我国
转让定价税制的对策。
关键词:跨国企业;转让定价;国际避税;FLP公司
分类号:
Abstract : In the tide of economic globalization, Multi-National
Corporation through worldwide investment, production, sales and other
business activities, which greatly promoted development of the global
economy. With development of Multi-National Corporation also had the
problem of transfer pricing. On one hand, as a Multi-National
Corporation internal transactions important price mechanism, transfer
pricing for the Multi-National Corporation brought hitherto unknown
interests; but on the other hand, because it has become the necessary
means of Multi-National Corporation international tax avoidance,
destroyed the order of Taxation, the influence of various host tax income.
Therefore, the transfer pricing issues have become the international
taxation theory and practice circles concern.
This text is from our country government and taxation departments
management point of view, the research Multi-National Corporation
transfer pricing tax issues. First of all, to introduce Multi-National
Corporation transfer pricing of the related research at home and abroad,
and gives a review, this paper raises the research background and
significance. Secondly, on the Multi-National Corporation's related
concept, analysis of Multi-National Corporation transfer pricing of the
related theoretical basis and motive. Once again, the Multi-National
Corporation transfer pricing tax status and negative effect are studied, so
as to put forward some of the transfer pricing tax regulation measures to
provide a theoretical reference. Then, through the tax practice in the FLP
case analysis, in order to better understand the Multi-National
Corporation's transfer pricing and tax control function. Finally, in
summary our country implementation of transfer pricing tax system since
the practice and learning from international successful experience, put
forward to perfect the transfer pricing tax system of our country and the
countermeasures.
Keywords: foreign capital enterprise; transfer pricing; international tax
avoidance; FLP Co.ltd
Classification: