本文選題：CC汽車集團(tuán)公司 + 轉(zhuǎn)讓定價�。� 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：隨著經(jīng)濟(jì)形勢和跨國公司的全球化與一體化,跨國公司往往利用國家間稅制差異來規(guī)避稅收。在華跨國公司為我國經(jīng)濟(jì)做出貢獻(xiàn)的同時,也帶走了一部分利潤,使國內(nèi)的利益不斷向外轉(zhuǎn)移,對我國和世界的經(jīng)濟(jì)秩序造成了不利的影響。我國自09年建立了《特別納稅調(diào)整實(shí)施辦法(試行)》(國稅發(fā)[2009]2號),開始關(guān)注集團(tuán)公司納稅籌劃等稅務(wù)風(fēng)險。為防止跨國企業(yè)的稅收流失,我國政府建立了跨國公司的轉(zhuǎn)讓定價制度,積極地對轉(zhuǎn)讓定價行為進(jìn)行反避稅。國家在納稅調(diào)整法方面不斷的進(jìn)行調(diào)整,同時出臺了很多有關(guān)轉(zhuǎn)讓定價的法案,以期使中國企業(yè)的轉(zhuǎn)讓定價行為更加規(guī)范化,很多跨國公司及集團(tuán)企業(yè)積極的響應(yīng)國家的號召,通過不違反國家政策的途徑,積極應(yīng)對法律法規(guī)調(diào)整后所產(chǎn)生的一些局面,尋求更為靈活的解決辦法。轉(zhuǎn)讓定價隸屬于企業(yè)稅收籌劃的范疇,企業(yè)需要從全局出發(fā),既要順應(yīng)稅收政策的潮流,又要綜合兼顧企業(yè)的整體利益。要深刻而且全面的去權(quán)衡應(yīng)對,不能目光狹隘,單純?yōu)榱硕愂栈I劃而進(jìn)行籌劃。我國自加入世界貿(mào)易組織(WTO)以來,中國的跨國公司通過借用世界貿(mào)易組織(WTO)這個國際的廣闊平臺成功的走向了世界。但與此相伴而生是日趨激烈的競爭。與之前在國內(nèi)所面臨的競爭不同。如何穩(wěn)步于國際市場是這些走出去的跨國公司優(yōu)先考慮的。本文以國內(nèi)一家成功實(shí)現(xiàn)“走出去”的CC汽車集團(tuán)公司為例,首先介紹該公司的研究背景,通過典型案例,說明了CC汽車集團(tuán)公司在稅收籌劃方面面臨著的幾個不可避免的風(fēng)險,以及在應(yīng)對風(fēng)險時需要采用的對策及幾個需要引起重視的問題。從而在涉及國際稅收籌劃相關(guān)問題時為更多的國內(nèi)跨國公司提供借鑒,并希冀國內(nèi)的這些跨國公司在全球化這一大浪潮下走的更遠(yuǎn)更好。
[Abstract]:With the economic situation and the globalization and integration of transnational corporations, transnational corporations often take advantage of tax differences between countries to avoid taxation.While the multinational corporations in China have made contributions to China's economy, they have also taken away part of the profits, which has made the domestic interests continuously shift outward, which has had a negative impact on the economic order of our country and the world.Since 2009, China has established the implementation measures of Special tax Adjustment (trial) (No. 2 of National Taxation [2009]), and has begun to pay attention to tax risks such as tax planning of group companies.In order to prevent the tax loss of multinational enterprises, our government has established the transfer pricing system of multinational corporations, and actively carried out anti-tax avoidance of transfer pricing.The state has constantly adjusted the tax adjustment law, and at the same time has issued many laws on transfer pricing in order to standardize the transfer pricing behavior of Chinese enterprises. Many multinational corporations and group enterprises have responded positively to the call of the state.Through the way of not violating the national policy, we should actively deal with some situations after the adjustment of laws and regulations, and seek more flexible solutions.Transfer pricing belongs to the scope of enterprise tax planning, enterprises need to proceed from the overall situation, not only to comply with the trend of tax policy, but also to give consideration to the overall interests of the enterprise.To weigh the response deeply and comprehensively, not narrow-minded, purely for tax planning and planning.Since China's accession to the World Trade Organization (WTO), China's multinational companies have successfully entered the world by borrowing the World Trade Organization (WTO) as a broad international platform.But it is accompanied by increasingly fierce competition.It is different from the competition in China.How to steady in the international market is a priority for these multinational companies.In this paper, a successful "go out" car group company in China is taken as an example. Firstly, the research background of the company is introduced, and a typical case is given.This paper explains some unavoidable risks in tax planning of CC Automobile Group Company, the countermeasures to deal with them and some problems that need to be paid attention to.Therefore, it can provide reference for more domestic multinational corporations when it comes to the related issues of international tax planning, and hope that these domestic multinationals will go further and better under the tide of globalization.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.471;F406.7;F812.42

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