本文選題：關(guān)聯(lián)交易　切入點(diǎn)：轉(zhuǎn)讓定價(jià)　出處：《廈門大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放后,我國(guó)在經(jīng)濟(jì)領(lǐng)域取得了巨大的成就。進(jìn)入二十一世紀(jì),在經(jīng)濟(jì)全球化的大背景下,伴隨跨國(guó)資本的發(fā)展,轉(zhuǎn)讓定價(jià)問(wèn)題也日漸凸顯�？鐕�(guó)企業(yè)利用轉(zhuǎn)讓定價(jià)避稅的行為不僅會(huì)損害我國(guó)的稅收主權(quán),同時(shí)由于稅負(fù)的差異將會(huì)制造不公平的競(jìng)爭(zhēng)環(huán)境,不利于我國(guó)企業(yè)的發(fā)展,此外,對(duì)合資企業(yè)來(lái)說(shuō),外方股東利用轉(zhuǎn)讓定價(jià)安排轉(zhuǎn)移利潤(rùn)將會(huì)損害中方股東的利益。因此,轉(zhuǎn)讓定價(jià)問(wèn)題已經(jīng)不容中國(guó)稅務(wù)機(jī)關(guān)忽視,如何創(chuàng)新豐富現(xiàn)有的轉(zhuǎn)讓定價(jià)理論,如何在實(shí)踐中使用合理的轉(zhuǎn)讓定價(jià)方法來(lái)對(duì)關(guān)聯(lián)交易作出調(diào)整,將是我國(guó)稅務(wù)機(jī)關(guān)肩負(fù)的一項(xiàng)艱巨的任務(wù)。 本文采用文獻(xiàn)分析與案例研究相結(jié)合的方法展開研究,首先從轉(zhuǎn)讓定價(jià)的基本理論出發(fā)介紹了轉(zhuǎn)讓定價(jià)的定義、轉(zhuǎn)讓定價(jià)理論的發(fā)展,接著介紹轉(zhuǎn)讓定價(jià)行為的動(dòng)機(jī)和影響,之后詳細(xì)闡述了常規(guī)轉(zhuǎn)讓定價(jià)方法的原理以及應(yīng)用原則。接下來(lái),作者結(jié)合自己日常工作中在轉(zhuǎn)讓定價(jià)反避稅管理中遇到的難點(diǎn)問(wèn)題,通過(guò)對(duì)兩個(gè)實(shí)際案例的分析,給出了技術(shù)上解決這些問(wèn)題的方法,為轉(zhuǎn)讓定價(jià)調(diào)整的實(shí)踐借鑒提供建議以及經(jīng)驗(yàn)支持。同時(shí)也就系統(tǒng)地解決這些難點(diǎn)問(wèn)題提出了自己的對(duì)策和建議,希望我國(guó)稅務(wù)行政機(jī)關(guān)在轉(zhuǎn)讓定價(jià)領(lǐng)域能夠繼續(xù)尋求創(chuàng)新和突破、從法規(guī)層面上充實(shí)并且豐富轉(zhuǎn)讓定價(jià)方法、使其在反避稅實(shí)踐中更具指導(dǎo)意義,更好地維護(hù)我國(guó)的稅收主權(quán)。
[Abstract]:After the reform and opening up, China has made great achievements in the economic field. In 21th century, under the background of economic globalization, with the development of transnational capital, The problem of transfer pricing is becoming more and more prominent. The behavior of multinational enterprises using transfer pricing to avoid tax will not only damage the tax sovereignty of our country, but also create an unfair competitive environment because of the difference of tax burden, which is not conducive to the development of Chinese enterprises. For a joint venture, foreign shareholders using transfer pricing arrangements to transfer profits will harm the interests of Chinese shareholders. Therefore, the issue of transfer pricing cannot be ignored by the Chinese tax authorities. How to innovate and enrich the existing transfer pricing theory, How to use reasonable transfer pricing method to adjust related party transactions in practice will be a difficult task for our tax authorities. This paper introduces the definition of transfer pricing, the development of transfer pricing theory, and then introduces the motivation and influence of transfer pricing behavior from the point of view of the basic theory of transfer pricing. Then the principle and application principle of conventional transfer pricing method are expounded in detail. Next, the author analyzes two practical cases by combining with the difficult problems encountered in the anti-tax avoidance management of transfer pricing in his daily work. The technical solution to these problems is given, which provides advice and experience support for the practice of transfer pricing adjustment. At the same time, it also puts forward its own countermeasures and suggestions to solve these difficult problems systematically. It is hoped that the tax administrative authorities of our country can continue to seek innovation and breakthrough in the field of transfer pricing, enrich and enrich the transfer pricing methods from the level of laws and regulations, make them more instructive in the practice of anti-tax avoidance, and better safeguard our country's tax sovereignty.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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本文編號(hào)：1582972