發(fā)布時(shí)間：2018-03-09 17:15

  本文選題：營(yíng)銷(xiāo)性無(wú)形資產(chǎn)　切入點(diǎn)：轉(zhuǎn)讓定價(jià)　出處：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)全球化進(jìn)程的不斷推進(jìn),我國(guó)市場(chǎng)經(jīng)濟(jì)的開(kāi)放性與包容性不斷擴(kuò)大。國(guó)際資本流量攀升,2014年中國(guó)首次超越美國(guó)成為最大的FDI流入國(guó)。跨國(guó)公司紛紛以設(shè)立合資企業(yè)、獨(dú)資企業(yè)、分支機(jī)構(gòu)等各種形式進(jìn)入中國(guó),跨國(guó)交易的復(fù)雜性,各國(guó)稅率的差異,國(guó)際稅收調(diào)節(jié)機(jī)制的不完善,促使越來(lái)越多的跨國(guó)公司通過(guò)轉(zhuǎn)讓定價(jià)的方式達(dá)到稅負(fù)最小化的目的。與此同時(shí),跨國(guó)公司在品牌開(kāi)拓和市場(chǎng)推廣過(guò)程中有可能產(chǎn)生營(yíng)銷(xiāo)性無(wú)形資產(chǎn),而如何確認(rèn)和衡量歸屬于這部分營(yíng)銷(xiāo)性無(wú)形資產(chǎn)的收益、維護(hù)我國(guó)的稅收利益,就成為理論界和實(shí)務(wù)界亟待解決的難題。無(wú)形資產(chǎn)在經(jīng)濟(jì)活動(dòng)中的驅(qū)動(dòng)作用越來(lái)越明顯,營(yíng)銷(xiāo)性無(wú)形資產(chǎn)的內(nèi)涵也隨之在深度和廣度上不斷外延。營(yíng)銷(xiāo)性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)法規(guī)的建立與完善也成為轉(zhuǎn)讓定價(jià)規(guī)制中最為復(fù)雜的部分。美國(guó)國(guó)內(nèi)稅務(wù)局(Internal Revenue Service,以下簡(jiǎn)稱(chēng)IRS)為平衡稅企關(guān)系,維護(hù)本國(guó)利益,在營(yíng)銷(xiāo)性無(wú)形資產(chǎn)的范圍界定與轉(zhuǎn)讓定價(jià)的調(diào)整方法等方面不斷進(jìn)行探索。同時(shí),經(jīng)濟(jì)合作與發(fā)展組織(Organization for Economic Co-operation and Development,以下簡(jiǎn)稱(chēng)OECD)也根據(jù)國(guó)際發(fā)展局勢(shì),制定了《OECD跨國(guó)公司與稅務(wù)機(jī)關(guān)轉(zhuǎn)讓定價(jià)指南》(以下簡(jiǎn)稱(chēng)《指南》),《指南》對(duì)營(yíng)銷(xiāo)性無(wú)形資產(chǎn)的范圍界定作出相應(yīng)規(guī)定,指導(dǎo)各國(guó)在轉(zhuǎn)讓定價(jià)調(diào)整方面的協(xié)調(diào)與合作。2013年,OECD公布的《關(guān)于無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)問(wèn)題的修訂討論草案》為無(wú)形資產(chǎn)(包括營(yíng)銷(xiāo)性無(wú)形資產(chǎn))轉(zhuǎn)讓定價(jià)的調(diào)整提供了具體指引。我國(guó)關(guān)于營(yíng)銷(xiāo)性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)的研究還相對(duì)較少,立法也處于空白階段。本文首先闡述了論文的研究背景及意義,系統(tǒng)介紹了營(yíng)銷(xiāo)性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)的相關(guān)理論,并結(jié)合Glaxo案件對(duì)營(yíng)銷(xiāo)性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)調(diào)整方法的選擇和應(yīng)用進(jìn)行了深入分析。同時(shí)對(duì)我國(guó)在無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制方面的現(xiàn)狀進(jìn)行了詳細(xì)梳理,通過(guò)研究OECD及其他國(guó)家在規(guī)范營(yíng)銷(xiāo)性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)方面的舉措和觀點(diǎn),深入剖析當(dāng)前我國(guó)營(yíng)銷(xiāo)性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)管理面臨的特殊問(wèn)題,以期為中國(guó)在營(yíng)銷(xiāo)性無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)法規(guī)的構(gòu)建及管理方面提供理論參考。
[Abstract]:As the process of economic globalization continues to advance, the openness and inclusiveness of China's market economy is expanding. International capital flows are rising. In 2014, China overtook the United States to become the largest inflow of FDI for the first time. Multinational corporations have set up joint ventures. Sole proprietorship enterprises, branches and other forms of entry into China, the complexity of transnational transactions, the differences in tax rates between countries, the imperfections of the international tax regulation mechanism, At the same time, MNCs have the potential to produce marketing intangible assets in the process of brand development and marketing. However, how to confirm and measure the income belonging to this part of the marketing intangible assets and maintain the tax interests of our country has become a difficult problem to be solved urgently in the theoretical and practical circles. The driving effect of intangible assets in economic activities is becoming more and more obvious. The connotation of marketing intangible assets has also been extended in depth and breadth. The establishment and perfection of marketing intangible assets transfer pricing regulations have become the most complicated part of transfer pricing regulation. Revenue Service is a balanced tax-enterprise relationship. To safeguard the interests of our country, to continuously explore ways to define the scope of marketing intangible assets and to adjust the transfer pricing. At the same time, the Organization for Economic Cooperation and Development (OECD) for Economic Co-operation and Development (OECDs) is also in accordance with the international development situation, The "transfer pricing Guide for OECD multinational corporations and tax authorities" (hereinafter referred to as "the Guide") has been formulated to define the scope of marketable intangible assets. To guide the coordination and cooperation of countries in the adjustment of transfer pricing. The revised discussion draft on the transfer pricing of intangible assets published by the OECD in 2013 provides for the adjustment of transfer pricing of intangible assets (including marketable intangible assets). For specific guidance. The research on the transfer pricing of marketing intangible assets in China is relatively few. Legislation is also in the blank stage. Firstly, this paper expounds the research background and significance of the paper, systematically introduces the marketing intangible assets transfer pricing theory, Combined with the Glaxo case, the selection and application of the pricing adjustment methods for the transfer of marketing intangible assets are analyzed in depth. At the same time, the current situation of the transfer pricing tax system of intangible assets in China is analyzed in detail. By studying the measures and viewpoints of OECD and other countries in standardizing the transfer pricing of marketing intangible assets, this paper deeply analyzes the special problems facing the transfer pricing management of marketing intangible assets in China. In order to provide a theoretical reference for the construction and management of marketing intangible assets transfer pricing regulations in China.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42

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