發(fā)布時(shí)間：2018-09-10 13:48

【摘要】：我國(guó)的跨國(guó)關(guān)聯(lián)企業(yè)不斷增多,關(guān)聯(lián)交易額也在逐年上升。獨(dú)立的企業(yè)在產(chǎn)品銷(xiāo)售時(shí)就需要定價(jià),因此關(guān)聯(lián)企業(yè)內(nèi)部交易也在尋求制定一個(gè)合理的價(jià)格,以達(dá)到最佳的經(jīng)營(yíng)狀態(tài),實(shí)現(xiàn)成本效益最優(yōu),而這種定價(jià)方法就是轉(zhuǎn)讓定價(jià)。企業(yè)進(jìn)行稅務(wù)籌劃可以降低企業(yè)的納稅成本,關(guān)聯(lián)企業(yè)之間,也可以利用轉(zhuǎn)讓定價(jià)進(jìn)行稅務(wù)籌劃,從而使企業(yè)的稅負(fù)減輕,加之國(guó)際各區(qū)域稅率的差異,跨國(guó)關(guān)聯(lián)企業(yè)在轉(zhuǎn)讓定價(jià)方面具有一定的稅務(wù)籌劃空間,因此企業(yè)圍繞轉(zhuǎn)讓定價(jià)進(jìn)行稅務(wù)籌劃已成為企業(yè)轉(zhuǎn)讓定價(jià)安排中的重點(diǎn)內(nèi)容。本文以S公司轉(zhuǎn)讓定價(jià)稅務(wù)籌劃過(guò)程的事中籌劃為主要研究對(duì)象,預(yù)測(cè)企業(yè)關(guān)聯(lián)交易進(jìn)行后,轉(zhuǎn)讓定價(jià)方法的應(yīng)用對(duì)企業(yè)納稅環(huán)境的影響。采用價(jià)值鏈分析的方法確定企業(yè)的合理回報(bào),對(duì)轉(zhuǎn)讓定價(jià)籌劃結(jié)果進(jìn)行驗(yàn)證,看是否符合獨(dú)立交易原則,從而避免由轉(zhuǎn)讓定價(jià)帶來(lái)稅務(wù)風(fēng)險(xiǎn),并且對(duì)企業(yè)在日后的轉(zhuǎn)讓定價(jià)稅務(wù)籌劃過(guò)程提出建議。本文首先從理論方面分析企業(yè)稅務(wù)籌劃的動(dòng)因和方法,結(jié)合轉(zhuǎn)讓定價(jià)的相關(guān)概念,對(duì)轉(zhuǎn)讓定價(jià)稅務(wù)籌劃的原則和方法進(jìn)行分析;再結(jié)合企業(yè)實(shí)例,具體分析S公司轉(zhuǎn)讓定價(jià)稅務(wù)籌劃過(guò)程,介紹企業(yè)基本情況和行業(yè)現(xiàn)狀,確定企業(yè)的功能和風(fēng)險(xiǎn),選擇合適的轉(zhuǎn)讓定價(jià)方法,并進(jìn)行可比性分析,評(píng)價(jià)轉(zhuǎn)讓定價(jià)籌劃的可行性和稅收效應(yīng);最后是對(duì)S公司在進(jìn)行轉(zhuǎn)讓定價(jià)稅務(wù)籌劃時(shí)應(yīng)注意的問(wèn)題提出實(shí)施建議,主要分為具體對(duì)策和保障措施,希望能對(duì)S公司在進(jìn)行轉(zhuǎn)讓定價(jià)稅務(wù)籌劃時(shí)具有積極的指導(dǎo)作用。
[Abstract]:The number of multinational affiliated enterprises in China is increasing, and the amount of related transactions is also rising year by year. Independent enterprises need pricing when they sell their products, so the internal transaction of affiliated enterprises is seeking to set a reasonable price in order to achieve the best operating state and achieve the best cost benefit, and this pricing method is transfer pricing. Tax planning by enterprises can reduce the tax cost of enterprises, and among affiliated enterprises, they can also use transfer pricing to carry out tax planning, thus reducing the tax burden of enterprises, as well as the differences of tax rates in various regions of the world. Multinational affiliated enterprises have a certain space for tax planning in transfer pricing, so tax planning around transfer pricing has become an important part of transfer pricing arrangements. Taking the tax planning process of S company transfer pricing as the main research object, this paper predicts the effect of transfer pricing method on the tax environment of enterprises after the related transactions are carried out. Using the method of value chain analysis to determine the reasonable return of the enterprise, to verify the results of the transfer pricing planning to see if it conforms to the principle of independent transaction, so as to avoid the tax risk caused by the transfer pricing. And to the enterprise in the future transfer pricing tax planning process recommendations. This paper first analyzes the motivation and method of enterprise tax planning from the theoretical aspect, combining with the related concepts of transfer pricing, analyzes the principles and methods of tax planning of transfer pricing. It analyzes the tax planning process of S company transfer pricing, introduces the basic situation of the enterprise and the current situation of the industry, determines the function and risk of the enterprise, selects the appropriate transfer pricing method, and carries on the comparability analysis. The feasibility and tax effect of transfer pricing planning are evaluated. Finally, suggestions are put forward to implement the problems that should be paid attention to when S Company carries out transfer pricing tax planning, which is mainly divided into specific countermeasures and safeguard measures. Hope to S company in transfer pricing tax planning has an active role in guidance.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F426.6;F406.7

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本文編號(hào)：2234622