【摘要】：轉(zhuǎn)讓定價(jià)及其調(diào)整作為國際稅法的基本問題,是當(dāng)今經(jīng)濟(jì)全球化條件下跨國公司和稅務(wù)當(dāng)局面臨的最重要的國際稅收問題；知識經(jīng)濟(jì)時(shí)代的到來,伴隨著無形資產(chǎn)在企業(yè)資產(chǎn)價(jià)值中的比重和作用不斷增加的同時(shí),無形資產(chǎn)轉(zhuǎn)讓定價(jià)的特殊性和困難性也成為了越來越多國家稅務(wù)機(jī)關(guān)關(guān)注的焦點(diǎn)和難點(diǎn)。2013年經(jīng)合組織更是將無形資產(chǎn)轉(zhuǎn)讓定價(jià)規(guī)制的完善列入了《解決稅基侵蝕和利潤轉(zhuǎn)移行動(dòng)計(jì)劃》,并于2013年7月發(fā)布了關(guān)于無形資產(chǎn)轉(zhuǎn)讓定價(jià)規(guī)則的修訂討論稿。 我國對轉(zhuǎn)讓定價(jià)的管理工作起步于上世紀(jì)80年代,經(jīng)過近三十年的發(fā)展,轉(zhuǎn)讓定價(jià)法規(guī)制度從無到有并得到不斷的完善,反避稅水平和成效也不斷提高。但就無形資產(chǎn)轉(zhuǎn)讓定價(jià)問題而言,與西方發(fā)達(dá)國家相比,我國相關(guān)的法律規(guī)章基本屬于空白,缺乏系統(tǒng)和詳細(xì)的規(guī)定；實(shí)務(wù)操作方面,由于無形資產(chǎn)的復(fù)雜性和發(fā)展中國家的特殊性,也遇到了不少問題。2012年國家稅務(wù)總局在其發(fā)布的《關(guān)于加強(qiáng)國際稅收管理體系建設(shè)的意見》要求在交易方面,“從關(guān)聯(lián)購銷交易向關(guān)聯(lián)股權(quán)、無形資產(chǎn)轉(zhuǎn)讓和融資等交易拓展’以促進(jìn)反避稅工作向縱深發(fā)展。 本文在對無形資產(chǎn)轉(zhuǎn)讓定價(jià)相關(guān)理論闡釋的基礎(chǔ)上,從法律規(guī)定、實(shí)踐經(jīng)驗(yàn)、預(yù)約定價(jià)安排制度和情報(bào)交換實(shí)踐四個(gè)方面對我國無形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制進(jìn)行了分析,并指出了目前存在的問題和不足。然后,對經(jīng)合組織和聯(lián)合國最新發(fā)布文件中有關(guān)無形資產(chǎn)轉(zhuǎn)讓定價(jià)的觀點(diǎn)和指導(dǎo),以及美國、澳大利亞和印度等國對無形資產(chǎn)轉(zhuǎn)讓定價(jià)的法律實(shí)踐進(jìn)行了較為詳細(xì)的闡述和分析,提出了四點(diǎn)可供我國借鑒的經(jīng)驗(yàn)。最后,借鑒國際經(jīng)驗(yàn),針對性地提出了完善我國無形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制及管理的建議,首先是完善相關(guān)法規(guī),包括無形資產(chǎn)概念的界定、常規(guī)轉(zhuǎn)讓定價(jià)方法的適用、成本分?jǐn)倕f(xié)議管理規(guī)定的細(xì)化和定期調(diào)整制度的引入等具體內(nèi)容；此外,還提出了嘗試探索資產(chǎn)評估法等新方法,完善和鼓勵(lì)預(yù)約定價(jià)安排,建立完備的信息數(shù)據(jù)庫,以及積極關(guān)注和參與經(jīng)合組織的BEPS行動(dòng)等建議。
[Abstract]:As the basic problem of international tax law, transfer pricing and its adjustment are the most important international tax problems faced by multinational corporations and tax authorities under the condition of economic globalization. With the increasing proportion and function of intangible assets in the value of enterprise assets, The particularity and difficulty of intangible asset transfer pricing have also become the focus and difficulty of more and more national tax authorities. In 2013, OECD included the perfection of intangible asset transfer pricing regulation in "solving tax base erosion". And profit transfer Action Plan, and published a revised discussion paper on the transfer pricing rules of intangible assets in July 2013. The management of transfer pricing in our country started in the 1980s. After nearly 30 years of development, the system of transfer pricing laws and regulations has been improved from scratch, and the level and effectiveness of anti-tax avoidance has been improved. However, as far as the issue of intangible asset transfer pricing is concerned, compared with the developed countries in the West, the relevant laws and regulations of our country are basically blank, lacking systematic and detailed provisions. Due to the complexity of intangible assets and the particularity of developing countries, there are also many problems. In 2012, the State Administration of Taxation issued its opinion on strengthening the International tax Administration system. "expanding from related purchasing and selling transactions to related equity, intangible asset transfers and financing,'to promote the development of anti-tax avoidance efforts. Based on the explanation of the theory of transfer pricing of intangible assets, this paper analyzes the tax system of transfer pricing of intangible assets in China from four aspects: legal regulation, practical experience, advance pricing arrangement system and information exchange practice. And pointed out the existing problems and shortcomings. Then, to the views and guidance on the transfer pricing of intangible assets in the latest OECD and United Nations documents, as well as the United States, The legal practice of transfer pricing of intangible assets is expounded and analyzed in detail by Australia and India, and four points of experience for our country are put forward. Finally, using international experience for reference, the paper puts forward some suggestions to improve the transfer pricing tax system and management of intangible assets in China. First of all, the relevant laws and regulations should be improved, including the definition of the concept of intangible assets and the application of conventional transfer pricing methods. In addition, it also puts forward some new methods, such as exploring the asset evaluation method, perfecting and encouraging the advance pricing arrangement, establishing a complete information database, and so on. And active attention to and participation in the OECD's BEPS initiatives and other recommendations.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F273.4;F275

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