本文選題：預(yù)約定價(jià) + 轉(zhuǎn)讓定價(jià)��； 參考：《天津財(cái)經(jīng)大學(xué)》2011年碩士論文

【摘要】：隨著世界經(jīng)濟(jì)一體化進(jìn)程的不斷加快,企業(yè)與其關(guān)聯(lián)企業(yè)間的交易活動(dòng)得到了比較迅猛的發(fā)展,納稅人的避稅問(wèn)題也日漸突出。對(duì)此絕大多數(shù)國(guó)家都專門制定了轉(zhuǎn)讓定價(jià)制以規(guī)制這種行為。但是傳統(tǒng)的轉(zhuǎn)讓定價(jià)所采用的調(diào)整方式主要是事后的調(diào)整,這種調(diào)整方式具有成本高、效率低、舉證困難等弊端。正是在這種背景下,預(yù)約定價(jià)制作為解決轉(zhuǎn)讓定價(jià)問(wèn)題的一種事先確認(rèn)的制度應(yīng)運(yùn)而生。 近20年實(shí)踐發(fā)展證明,預(yù)約定價(jià)稅在解決轉(zhuǎn)讓定價(jià)所產(chǎn)生的傳統(tǒng)問(wèn)題能夠起到積極的作用。在預(yù)約定價(jià)稅制下,強(qiáng)調(diào)的是各相關(guān)主體之間的合作,其倡導(dǎo)運(yùn)用一種非對(duì)抗的方式來(lái)解決各國(guó)之間的稅收沖突。各方通過(guò)磋商甚至是妥協(xié)來(lái)達(dá)成一致,從而實(shí)現(xiàn)征納雙方的長(zhǎng)期共贏,這顯然具有理論與實(shí)踐方面的雙重意義。目前許多國(guó)家都建立并實(shí)施了預(yù)約定價(jià)稅制,美國(guó)、日本是引入預(yù)約定價(jià)稅制最早,也是發(fā)展最完善的兩個(gè)國(guó)家,代表了預(yù)約定價(jià)稅制發(fā)展的前沿。預(yù)約定價(jià)在世界各國(guó)的快速發(fā)展引起經(jīng)濟(jì)合作與發(fā)展組織的重視,其專門制定了《預(yù)約定價(jià)指南》,致力于為各國(guó)提供一個(gè)框架性的范本。由于我國(guó)引入預(yù)約定價(jià)稅制的時(shí)間較晚,在實(shí)踐方面的經(jīng)驗(yàn)有很大不足,立法上也存在很大的提升空間。 今后為使得我國(guó)的預(yù)約定價(jià)稅制能得到進(jìn)一步的發(fā)展,應(yīng)該在理論和實(shí)踐方面不斷探索的基礎(chǔ)上,積極借鑒美國(guó)、日本、OECD在預(yù)約定價(jià)規(guī)制方面的所積累的先進(jìn)經(jīng)驗(yàn)。在立法上細(xì)化對(duì)信息保密、關(guān)鍵假設(shè)、轉(zhuǎn)讓定價(jià)方法的規(guī)定,增強(qiáng)預(yù)約定價(jià)的可操作性。在實(shí)踐中提高稅收征管水平,建立預(yù)約定價(jià)制集中管理模式；鼓勵(lì)簽訂雙(多)邊預(yù)約定價(jià)協(xié)議；補(bǔ)充規(guī)定納稅人的舉證責(zé)任,擴(kuò)大信息來(lái)源渠道,建立統(tǒng)一的、共享的信息數(shù)據(jù)庫(kù)。相信在不斷積累經(jīng)驗(yàn)和借鑒國(guó)外實(shí)踐和理論的過(guò)程中,中國(guó)的預(yù)約定價(jià)制將會(huì)不斷完善。
[Abstract]:With the acceleration of the process of world economic integration, the transaction activities between enterprises and their affiliated enterprises have been developed rapidly, and the tax avoidance problem of taxpayers has become increasingly prominent. The vast majority of countries have established transfer pricing system to regulate this behavior. However, the traditional transfer pricing adjustment is mainly after the adjustment, which has the disadvantages of high cost, low efficiency, difficult proof and so on. It is against this background that reservation pricing is a pre-confirmed system to solve the problem of transfer pricing. The development of practice in the past 20 years has proved that the advance pricing tax can play a positive role in solving the traditional problem of transfer pricing. Under the reservation pricing tax system, it emphasizes the cooperation among the relevant parties, which advocates the use of a non-confrontational way to solve the tax conflicts between countries. The parties reach agreement through negotiation or even compromise, so as to realize the long-term win-win situation between the two parties, which is obviously of dual significance in theory and practice. At present, many countries have established and implemented the reservation pricing tax system. The United States and Japan are the first and most perfect countries to introduce the reservation pricing tax system, which represents the frontier of the development of the reservation pricing tax system. The rapid development of prepricing in the world has attracted the attention of the Organization for Economic Cooperation and Development (OECD), which has formulated the "booking pricing Guide", which is devoted to providing countries with a framework model. Due to the late introduction of the appointment pricing tax system in China, there is a great lack of experience in practice, and there is also a great room for improvement in legislation. In order to further develop the reservation pricing tax system in our country, we should learn from the advanced experience of the United States, Japan and OECD on the basis of continuous exploration in theory and practice. In legislation, the confidentiality of information, key assumptions, transfer pricing method provisions, enhance the operability of advance pricing. To raise the level of tax collection and administration in practice, to establish a centralized management model of the reservation pricing system; to encourage the signing of double (multi-sided) booking pricing agreements; to supplement the provisions on the burden of proof of taxpayers, to expand the channels of information sources, and to establish unified ones, Shared information database. It is believed that in the process of accumulating experience and drawing lessons from foreign practice and theory, China's reservation pricing system will be continuously improved.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D996.3;D912.2;F812.42

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 楊劍威;國(guó)際轉(zhuǎn)移定價(jià)爭(zhēng)議解決機(jī)制研究[D];華東政法大學(xué);2012年

2 何思源;ZK飼料公司轉(zhuǎn)讓定價(jià)稅務(wù)風(fēng)險(xiǎn)控制研究[D];華南理工大學(xué);2013年

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本文編號(hào)：2062700