本文選題：轉(zhuǎn)移定價 + 法律規(guī)制��； 參考：《湘潭大學(xué)》2011年碩士論文

【摘要】：隨著經(jīng)濟全球化趨勢的不斷加強,在國際經(jīng)濟活動中,跨國公司利用各國稅法的差異和漏洞進行國際避稅的現(xiàn)象越來越嚴重,其中,由于轉(zhuǎn)移定價的易操作性、隱蔽性,已經(jīng)成為跨國企業(yè)所普遍采取的最主要的國際避稅的方式,并有愈來愈多樣化的趨勢。在我國,這一問題更是日益突出。 轉(zhuǎn)移定價已成為跨國公司在公司內(nèi)部意在達到配置的最優(yōu)化的有效手段。通�？鐕髽I(yè)主要采取通過交易有形財產(chǎn)和無形資產(chǎn)、轉(zhuǎn)移有形財產(chǎn)的使用權(quán),調(diào)整成本分攤等做法來達到避稅的目的。這些轉(zhuǎn)移定價的行為造成了嚴重后果,如影響到市場的正常秩序、危害國家的稅收主權(quán)、侵犯其他市場主體的合法權(quán)益、損害國際稅收制度。面對利用轉(zhuǎn)移定價逃避稅收的情況,各國政府、稅務(wù)主管部門也紛紛關(guān)注,并逐漸形成了以O(shè)ECD為核心和以美國為核心的兩大轉(zhuǎn)移定價制度體系。國際社會在稅收公平原則和稅收效率原則的基礎(chǔ)上確立了規(guī)制轉(zhuǎn)移定價的基本法律原則,包括正常交易原則,總利潤原則和最優(yōu)化原則。并形成基本調(diào)整模式:可比非受控價格模式、再銷售價格模式、成本加成模式、交易凈利潤模式和利潤分割模式。 我國從1986年第一次提出轉(zhuǎn)移定價問題以來,已制定了一系列規(guī)制轉(zhuǎn)移定價的法律法規(guī)。但由于立法起步較晚,我國轉(zhuǎn)移定價制度仍存在基本制度體系不完善,缺乏可操作性,處罰機制缺失和具體管理程序缺位等問題。針對這些問題,應(yīng)進一步完善預(yù)約定價機制,完善基本制度體系,完善稅務(wù)管理制度,建立處罰機制和加強國際合作。
[Abstract]:With the increasing trend of economic globalization, in the international economic activities, multinational corporations make use of the differences and loopholes in the tax laws of various countries to conduct international tax avoidance more and more seriously. Among them, due to the ease of operation of transfer pricing, the phenomenon of concealment is more and more serious. It has become the most important international tax avoidance method adopted by multinational enterprises and has a trend of more and more diversification. In our country, this problem is more and more prominent day by day. Transfer pricing has become an effective means for multinational corporations to achieve optimal allocation within the company. Generally, multinational enterprises mainly adopt the methods of transaction of tangible property and intangible assets, transfer of the right to use tangible property, adjustment of cost allocation to achieve the purpose of tax avoidance. These transfer pricing behaviors have serious consequences, such as affecting the normal order of the market, harming the state's tax sovereignty, infringing on the legitimate rights and interests of other market subjects, and harming the international tax system. In the face of tax evasion by transfer pricing, governments and tax authorities have paid close attention to it, and gradually formed two transfer pricing systems with OECD as the core and the United States as the core. On the basis of the principle of tax fairness and tax efficiency, the international community has established the basic legal principles of regulating transfer pricing, including the principle of normal transaction, the principle of total profit and the principle of optimization. And the basic adjustment model is formed: comparable uncontrolled price model, resale price model, cost addition model, net profit model and profit division model. Since China first raised the issue of transfer pricing in 1986, a series of laws and regulations governing transfer pricing have been formulated. However, due to the late start of legislation, there are still some problems in the transfer pricing system of our country, such as the imperfection of the basic system, the lack of operability, the lack of punishment mechanism and the absence of concrete management procedures. In order to solve these problems, we should further perfect the pricing system, the basic system, the tax administration system, the punishment mechanism and the international cooperation.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D996.2

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