【摘要】：轉(zhuǎn)移定價(jià)是跨國公司進(jìn)行稅務(wù)籌劃的一個(gè)重要手段,跨國公司可以通過關(guān)聯(lián)交易的轉(zhuǎn)移定價(jià)將利潤在不同子公司之間進(jìn)行轉(zhuǎn)移,改變集團(tuán)的利潤分布,從而影響集團(tuán)的稅負(fù)。但是隨著2013年G20啟動(dòng)了 稅基侵蝕和利潤轉(zhuǎn)移(BEPS)行動(dòng)計(jì)劃,各國積極參加反避稅計(jì)劃,使得跨國公司利用轉(zhuǎn)移定價(jià)進(jìn)行稅務(wù)籌劃的難度加大,因此對(duì)跨國集團(tuán)而言,如何合理的利用轉(zhuǎn)移定價(jià)進(jìn)行稅務(wù)籌劃十分重要。本文以IR集團(tuán)為研究對(duì)象,IR集團(tuán)是一家總部位于愛爾蘭的一家企業(yè),其致力于提高住宅、建筑物和易腐產(chǎn)品保存空間的空氣質(zhì)量和提供舒適產(chǎn)品、解決方案和各種工具,在IR集團(tuán)內(nèi)部存在大量的處于不同地區(qū)的子公司之間的內(nèi)部交易,這種情況下必然會(huì)涉及到稅收問題,集團(tuán)經(jīng)常涉及到的稅種包括增值稅和所得稅,因?yàn)檗D(zhuǎn)移定價(jià)進(jìn)行稅務(wù)籌劃的前提是進(jìn)行關(guān)聯(lián)交易的企業(yè)存在稅率差,而子公司適用的增值稅率從是不存在差異的,因此本文主要是運(yùn)用轉(zhuǎn)移定價(jià)籌劃集團(tuán)的所得稅。本文以轉(zhuǎn)移定價(jià)理論和稅務(wù)籌劃理論為理論基礎(chǔ),先對(duì)IR集團(tuán)的基本情況、組織結(jié)構(gòu)和業(yè)務(wù)情況等進(jìn)行介紹,再對(duì)IR集團(tuán)的關(guān)聯(lián)交易和轉(zhuǎn)移定價(jià)稅務(wù)籌劃的現(xiàn)狀進(jìn)行分析,指出了IR集團(tuán)目前運(yùn)用轉(zhuǎn)移定價(jià)稅務(wù)籌劃的問題所在,針對(duì)其存在的問題,構(gòu)建了涉稅風(fēng)險(xiǎn)的轉(zhuǎn)移定價(jià)稅務(wù)籌劃模型,并且結(jié)合IR集團(tuán)的實(shí)際發(fā)生業(yè)務(wù)進(jìn)行提出了利用轉(zhuǎn)移定價(jià)稅務(wù)籌劃的方案,最后根據(jù)IR集團(tuán)運(yùn)用轉(zhuǎn)移定價(jià)稅務(wù)籌劃的方案提出了保障措施。本文以理論與實(shí)際相結(jié)合的方式,以IR集團(tuán)為案例研究對(duì)象,對(duì)IR集團(tuán)的目前運(yùn)用轉(zhuǎn)移定價(jià)稅務(wù)籌劃提出進(jìn)一步的改進(jìn),從而達(dá)到IR集團(tuán)稅務(wù)合理化并且風(fēng)險(xiǎn)最小的效果。
[Abstract]:Transfer pricing is an important means for multinational corporations to carry out tax planning. Multinational corporations can transfer profits among different subsidiaries through the transfer pricing of related party transactions, thus changing the distribution of profits of groups, thus affecting the tax burden of groups. However, with the launching of the (BEPS) Action Plan on tax Base erosion and profit transfer by the G20 in 2013, countries actively participate in anti-tax avoidance programs, making it more difficult for multinational corporations to use transfer pricing for tax planning, so for multinational groups, How to make use of transfer pricing is very important for tax planning. This paper focuses on IR Group, which is an Irish based enterprise dedicated to improving air quality and providing comfort products, solutions and tools for housing, buildings and perishable products. There are a large number of internal transactions between subsidiaries in different regions within the IR Group, which inevitably involve tax issues. The taxes often involved in the group include value-added tax and income tax. Because the premise of tax planning for transfer pricing is that there is a tax rate difference among related transaction enterprises, and there is no difference in the rate of value-added tax applied by subsidiary companies, so this paper mainly uses transfer pricing to plan group income tax. Based on the transfer pricing theory and tax planning theory, this paper first introduces the basic situation, organizational structure and business situation of IR Group, then analyzes the current situation of related transactions and transfer pricing tax planning of IR Group. This paper points out the problems in tax planning of IR Group by using transfer pricing, and constructs a tax planning model of tax transfer pricing involving tax risk in view of its existing problems. Combined with the actual business of IR group, the paper puts forward the scheme of tax planning using transfer pricing, and finally puts forward the safeguard measures according to the scheme of tax planning of IR group using transfer pricing. In this paper, by combining theory with practice and taking IR Group as a case study object, this paper puts forward further improvements to the tax planning of IR Group in the current use of transfer pricing, so as to achieve the effect of reasonable taxation and minimum risk of IR Group.
【學(xué)位授予單位】：哈爾濱工業(yè)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;F416.6

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