本文關(guān)鍵詞：營(yíng)銷性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制之比較研究　出處：《華東政法大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著全球一體化的推進(jìn)，跨國(guó)企業(yè)都將眼光投向了新興市場(chǎng)的巨大盈利潛力，紛紛在新興市場(chǎng)設(shè)立本地子公司。為了搶占市場(chǎng)份額，，本地子公司會(huì)被授權(quán)使用跨國(guó)企業(yè)的商標(biāo)、客戶名單等無(wú)形資產(chǎn)，并在國(guó)內(nèi)市場(chǎng)開(kāi)展?fàn)I銷活動(dòng)，以使國(guó)內(nèi)消費(fèi)者熟悉外國(guó)品牌。在這一過(guò)程中，營(yíng)銷活動(dòng)可能創(chuàng)造“營(yíng)銷性無(wú)形資產(chǎn)”。如何在母公司與本地子公司之間合理分配營(yíng)銷活動(dòng)產(chǎn)生的利潤(rùn)，是各國(guó)稅務(wù)機(jī)關(guān)關(guān)注的焦點(diǎn)。 本文在解析營(yíng)銷性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)及其稅制的基本內(nèi)容的基礎(chǔ)上，對(duì)比分析各國(guó)以及經(jīng)濟(jì)合作與發(fā)展組織（OECD）營(yíng)銷性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制的發(fā)展?fàn)顩r和特點(diǎn)，結(jié)合我國(guó)在建立與完善營(yíng)銷性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制過(guò)程中遇到的阻礙，提出可行的解決方法。 導(dǎo)言簡(jiǎn)要介紹了本文的選題背景與寫作目的。 第一章介紹了營(yíng)銷性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)的基本概念與影響，以及營(yíng)銷性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制的基本內(nèi)容。 第二章通過(guò)比較法方式對(duì)比美國(guó)、日本、印度和OECD營(yíng)銷性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制的特點(diǎn)，以期能為我國(guó)完善營(yíng)銷性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制提供借鑒。 第三章介紹了我國(guó)營(yíng)銷性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制的發(fā)展情況以及存在的問(wèn)題，并提出解決構(gòu)想。
[Abstract]:With the advance of globalization, multinational companies will look into the huge profit potential of emerging markets, have set up local subsidiaries in emerging markets. In order to seize market share, local subsidiaries of multinational companies will be authorized to use the trademark, the customer list of intangible assets, and carry out marketing activities in the domestic market, so that domestic consumers are familiar with foreign brands. In this process, the marketing activities may create "marketing intangible assets". In between the parent company and the local subsidiary of rational allocation of marketing activities of profits is the focus of attention of the tax authorities.
In this paper the basic content in the analysis of marketing intangible assets transfer pricing and tax on the comparative analysis of countries and the organization for economic cooperation and development (OECD) development status and characteristics of the transfer of intangible assets marketing pricing system, combined with China in establishing and perfecting the transfer of intangible assets in marketing pricing system in the process of obstacle, put forward feasible solutions.
The introduction briefly introduces the background of this article and the purpose of writing.
The first chapter introduces the basic concept and influence of the transfer pricing of marketing intangible assets, as well as the basic content of the transfer pricing tax system of the marketing intangible assets.
The second chapter compares the characteristics of the transfer pricing tax system of marketing intangible assets in the US, Japan, India and OECD through comparative law, so as to provide references for China to improve the pricing system of marketing intangible assets transfer.
The third chapter introduces the development and existing problems of the transfer pricing tax system for marketing intangible assets, and puts forward some solutions.

【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D996.3

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