本文選題：轉(zhuǎn)讓定價(jià) + 稅務(wù)風(fēng)險(xiǎn)��； 參考：《新疆大學(xué)》2017年碩士論文

【摘要】：經(jīng)濟(jì)全球化進(jìn)程的穩(wěn)步推進(jìn),為跨國(guó)公司的成長(zhǎng)提供了良好的發(fā)展機(jī)遇,但與此同時(shí),在跨國(guó)公司內(nèi)部,集團(tuán)公司出于利潤(rùn)調(diào)節(jié)或利益輸送的目的,開始實(shí)施轉(zhuǎn)讓定價(jià)策略。轉(zhuǎn)讓定價(jià)通常是指介于集團(tuán)內(nèi)部各關(guān)聯(lián)方之間,由于產(chǎn)品銷售,勞務(wù)提供,技術(shù)轉(zhuǎn)讓以及資金借貸等所形成的內(nèi)部交易價(jià)格,此類價(jià)格通常不能夠反映市場(chǎng)的正常供求變化,同時(shí)也有別于遵循獨(dú)立競(jìng)爭(zhēng)原則的市場(chǎng)價(jià)格�；诶婵剂康囊暯�,各大跨國(guó)集團(tuán)公司往往通過轉(zhuǎn)讓定價(jià)政策在集團(tuán)公司內(nèi)部進(jìn)行關(guān)聯(lián)交易,這本屬于企業(yè)經(jīng)營(yíng)中所擁有的正當(dāng)權(quán)利。但當(dāng)企業(yè)因轉(zhuǎn)讓定價(jià)策略發(fā)生的某些交易未在國(guó)家稅務(wù)總局的依據(jù)獨(dú)立交易而確定的相關(guān)標(biāo)準(zhǔn)內(nèi),對(duì)國(guó)家的稅收利益產(chǎn)生侵蝕,那么就會(huì)引起主管稅務(wù)機(jī)關(guān)的關(guān)注以及調(diào)查,從而使企業(yè)利益在一定程度上有所損失,并且面臨著各類因關(guān)聯(lián)交易的轉(zhuǎn)讓定價(jià)而引發(fā)的稅務(wù)風(fēng)險(xiǎn)。通過閱讀大量國(guó)內(nèi)外相關(guān)文獻(xiàn),本文對(duì)論題的研究背景、意義以及相關(guān)理論基礎(chǔ)進(jìn)行了闡述�；陂L(zhǎng)隆公司2006年至2015年的經(jīng)營(yíng)財(cái)務(wù)數(shù)據(jù),首先,確定了目標(biāo)企業(yè)長(zhǎng)隆公司的關(guān)聯(lián)交易方,通過梳理研究期間長(zhǎng)隆公司與關(guān)聯(lián)方之間的具體關(guān)聯(lián)交易項(xiàng)目,對(duì)被研究企業(yè)及其關(guān)聯(lián)方的實(shí)際履行功能、承擔(dān)風(fēng)險(xiǎn)進(jìn)行分析匯總。其次,通過剖析長(zhǎng)隆公司的具體交易情況,選擇交易凈利潤(rùn)法來評(píng)估長(zhǎng)隆公司的轉(zhuǎn)讓定價(jià)政策,即利用相關(guān)財(cái)務(wù)利潤(rùn)指標(biāo),通過可比性分析法,對(duì)長(zhǎng)隆公司關(guān)聯(lián)采購(gòu)業(yè)務(wù)、境內(nèi)關(guān)聯(lián)銷售以及境外關(guān)聯(lián)交易的合理性進(jìn)行評(píng)估,從而揭示了長(zhǎng)隆公司在發(fā)展過程中可能將面對(duì)的來自經(jīng)濟(jì)、政治以及信用等方面的稅務(wù)風(fēng)險(xiǎn)。最后,在探究稅務(wù)風(fēng)險(xiǎn)防范策略影響因素的前提下,從多角度出發(fā),提出長(zhǎng)隆公司轉(zhuǎn)讓定價(jià)稅務(wù)風(fēng)險(xiǎn)的防范策略,從而最大程度的規(guī)避稅務(wù)風(fēng)險(xiǎn),提高企業(yè)的利潤(rùn)率,同時(shí)也為類似企業(yè)轉(zhuǎn)讓定價(jià)稅務(wù)風(fēng)險(xiǎn)的防范提供參考。
[Abstract]:The steady progress of economic globalization provides a good development opportunity for the growth of multinational corporations, but at the same time, in the multinational corporations, the group companies begin to implement transfer pricing strategy for the purpose of profit regulation or profit transmission.Transfer pricing usually refers to the internal transaction prices between related parties within the group, which are formed by the sale of products, the provision of services, the transfer of technology, and the borrowing and borrowing of funds. Such prices usually do not reflect the normal changes in supply and demand in the market.At the same time, it is different from the market price which follows the principle of independent competition.Based on the perspective of interest consideration, the major multinational group companies often carry out related party transactions within the group through transfer pricing policy, which belongs to the legitimate right of the enterprises.However, when certain transactions caused by the transfer pricing strategy of enterprises are not within the relevant standards established by the State Administration of Taxation on the basis of independent transactions and erode the tax interests of the country, then they will attract the attention and investigation of the competent tax authorities.As a result, the interests of enterprises are lost to a certain extent, and they are faced with various tax risks caused by transfer pricing of related party transactions.By reading a large number of domestic and foreign literature, this paper expounds the research background, significance and relevant theoretical basis of the topic.Based on the operating financial data of Changlong Company from 2006 to 2015, first of all, it determines the related party of the target company, through combing the specific related party transaction items between the company and the related party during the research period.Analyze and summarize the actual performance function of the studied enterprises and their related parties.Secondly, through analyzing the specific transaction situation of Changlong Company, selecting the net profit method to evaluate the transfer pricing policy of Changlong Company, that is, using the related financial profit index, through the comparative analysis method, to evaluate the related procurement business of Changlong Company.The reasonableness of domestic affiliated sales and overseas affiliated transactions is evaluated, which reveals the tax risks that Changlong may face in the development process from economic, political, credit and other aspects.Finally, on the premise of exploring the influencing factors of tax risk prevention strategy, this paper puts forward the tax risk prevention strategy of Changlong Company transfer pricing from many angles, so as to avoid the tax risk to the greatest extent and improve the profit rate of the enterprise.At the same time also for similar enterprises transfer pricing tax risk prevention to provide a reference.
【學(xué)位授予單位】：新疆大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.6

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