本文選題：海關(guān)估價　切入點(diǎn)：轉(zhuǎn)讓定價　出處：《復(fù)旦大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：對關(guān)聯(lián)交易進(jìn)行海關(guān)估價時不能直接采用成交價格法而應(yīng)該確認(rèn)、排除關(guān)聯(lián)關(guān)系對價格的影響來實(shí)現(xiàn)估價的公平；另一方面,稅務(wù)部門為確認(rèn)企業(yè)的應(yīng)稅利潤而需要根據(jù)正常交易原則對關(guān)聯(lián)交易價格進(jìn)行調(diào)整,即形成了轉(zhuǎn)讓定價調(diào)整制度。探究這兩者之間的關(guān)系正是本文的主旨所在。本文引言旨在闡明本文論題,并且明確全文的研究思路,正文分四章進(jìn)行討論,最后得出本文結(jié)論。 第一章主要探討海關(guān)估價與轉(zhuǎn)讓定價的法律概念以及相應(yīng)的國際、國際國內(nèi)法律法規(guī)體系。第一節(jié)梳理了海關(guān)估價制度的產(chǎn)生與發(fā)展,并介紹了現(xiàn)行海關(guān)估價法律體系。第二節(jié)從國際法、國內(nèi)法以及學(xué)術(shù)觀點(diǎn)的角度探究了“轉(zhuǎn)讓定價”的法律概念和相關(guān)法律體系,并給出了筆者自己的理解。第三節(jié)主要論述海關(guān)估價制度與轉(zhuǎn)讓定價概念的邏輯關(guān)系。 第二章主要以比較研究的方式對海關(guān)估價與轉(zhuǎn)讓定價制度的各個方面進(jìn)行研究。第一節(jié)分析了海關(guān)估價現(xiàn)有制度無法完全解決轉(zhuǎn)讓定價問題的原因以及兩種制度的可比性。第二至五節(jié)分別從基本原則、對關(guān)聯(lián)關(guān)系的判定以及具體方法上對兩種制度進(jìn)行比較并分析其異同,并在第六節(jié)給出了比較的結(jié)論。本章確定了轉(zhuǎn)讓定價方法可能被作為成交價格法的補(bǔ)充,這種可能性的來源是兩種制度在基本原則、關(guān)聯(lián)關(guān)系判定以及具體方法上的高度相似,而海關(guān)估價的幾種方法在理論上的等效性也是這種可能性的前提。 第三章主要總結(jié)了國際組織以及外國法對海關(guān)估價以及轉(zhuǎn)讓定價制度的協(xié)調(diào)。第一節(jié)分析了在兩種制度的協(xié)調(diào)問題上的兩種不同意見：支持的以及謹(jǐn)慎的。第二節(jié)主要介紹了國際組織即世界海關(guān)組織和經(jīng)濟(jì)合作與發(fā)展組織在制度協(xié)調(diào)方面所做的努力和成果,包括組織了關(guān)于轉(zhuǎn)讓定價與海關(guān)估價的聯(lián)合會議、建立了制度協(xié)調(diào)問題的聯(lián)合專項小組并在近年根據(jù)專項小組的研究成果出臺了解釋性意見。第三節(jié)主要介紹、分析了美國、加拿大與韓國在制度協(xié)調(diào)上的具體實(shí)踐。 第四章分析我國關(guān)于本論題的理論研究與海關(guān)估價實(shí)踐,并希望給出對策。第一節(jié)分析了造成理論研究不足的原因并給出對策,其中最重要的是海關(guān)系統(tǒng)資料的公開。第二節(jié)探討了我國海關(guān)估價應(yīng)對轉(zhuǎn)讓定價時暴露的問題,并根據(jù)全文分析給出簡單的對策。
[Abstract]:The customs valuation of related party transactions should not be made directly by the transaction price method but should be confirmed, excluding the influence of the associated relationship on the price to realize the fairness of the valuation; on the other hand, In order to confirm the taxable profits of an enterprise, the tax authorities need to adjust the prices of related party transactions in accordance with the normal trading principles, That is to say, the system of transfer pricing adjustment is formed. Exploring the relationship between the two is the main purpose of this paper. The introduction of this paper is to clarify the topic of this paper, and clear the research ideas of the full text, the text is divided into four chapters to discuss, and finally draw the conclusion of this paper. The first chapter mainly discusses the legal concepts of customs valuation and transfer pricing, and the corresponding international, international and domestic legal and regulatory systems. The first section combs the emergence and development of customs valuation system. The second section probes into the legal concept of "transfer pricing" and the relevant legal system from the angle of international law, domestic law and academic point of view. The third section mainly discusses the logical relationship between the customs valuation system and the concept of transfer pricing. The second chapter mainly studies each aspect of the customs valuation and transfer pricing system by means of comparative study. Section 1 analyzes the reasons why the current customs valuation system can not completely solve the transfer pricing problem and the two systems. Comparability of degrees. Sections II to V, respectively, are based on the basic principles, Comparing the two systems and analyzing their similarities and differences in the judgment of the correlation relation and the specific methods, and giving the conclusion of comparison in Section 6th, this chapter determines that the transfer pricing method may be used as a supplement to the transaction pricing method. The source of this possibility is the high similarity of the two systems in the basic principles, the judgment of the correlation relation and the concrete method, and the theoretical equivalence of several methods of customs valuation is also the premise of this possibility. Chapter three mainly summarizes the harmonization of customs valuation and transfer pricing systems between international organizations and foreign law. The first section analyzes two different views on the harmonization of the two regimes: supportive and cautious. Section II presents the efforts and achievements of international organizations, namely, the World Customs Organization and the Organization for Economic Cooperation and Development, in the area of institutional harmonization, Including the organization of a joint conference on transfer pricing and customs valuation, the establishment of a joint task force on the harmonization of systems and the issuance of explanatory opinions in recent years on the basis of the findings of the task force. Section III focuses on the introduction and analysis of the United States. Canada and Korea in the specific practice of institutional coordination. Chapter 4th analyzes the theoretical research and customs valuation practice on this topic in China, and hopes to give the countermeasures. The first section analyzes the reasons for the lack of theoretical research and gives the countermeasures. The most important is the disclosure of the information of customs system. Section two discusses the problems that should be exposed when China's customs valuation should transfer pricing and gives some simple countermeasures according to the analysis of the full text.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D996.1

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