BEPS行動計劃下無形資產(chǎn)轉(zhuǎn)讓定價的稅收問題研究
[Abstract]:In recent years, the phenomenon of multinational corporations tax avoidance through transfer pricing is becoming more and more serious, resulting in the loss of tax sovereignty of the governments of various countries. The new economic model has developed rapidly in the 21st century. Intangible assets as an important factor to promote economic development. More and more countries pay more and more attention to it, but because of its own particularity, MNCs also become the preferred object of transfer pricing. Traditional anti-tax avoidance measures can not solve many tax problems caused by transfer pricing of intangible assets in reality. OCED sets up more reasonable transfer pricing rules by launching BEPS action plan to deal with intangible assets transfer pricing. The tax base erosion and profit transfer problem. China plays an important role in the contemporary economy, which should be combined with the national conditions, aiming at the characteristics of intangible assets, under the background of the BEPS action plan, to check and fill the gaps in the current tax law on the transfer pricing system of intangible assets, in order to better adapt to the trend of internationalization. Through the double analysis of theory and demonstration, this paper concludes that the transfer pricing of intangible assets as the main tax avoidance measure of multinational enterprises is more brilliant under the development of new business model, and the traditional tax law rules are difficult to deal with. Under the framework of BEPS, the transfer pricing tax system of intangible assets in China still needs to be revised constantly, and suggestions are put forward to improve the characteristics of intangible assets.
【學(xué)位授予單位】:廣東財經(jīng)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2017
【分類號】:F812.42
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 譚舒;;國際反避稅與BEPS行動計劃[J];山西青年;2016年13期
2 錢瑩;陳展;彭路;李炳軍;;國際稅收領(lǐng)軍人才系列文章(二):BEPS背景下完善我國受控外國公司稅制的幾點思考[J];國際稅收;2015年09期
3 呂偉;;從美國稅法和蘋果公司避稅案看BEPS[J];產(chǎn)業(yè)與科技論壇;2015年16期
4 郭心潔;張毅;;稅基侵蝕與利潤轉(zhuǎn)移中有關(guān)轉(zhuǎn)讓定價措施的影響[J];注冊稅務(wù)師;2015年02期
5 姜躍生;;BEPS的價值創(chuàng)造論與中國全球價值分配的合理化[J];國際稅收;2014年12期
6 鄔展霞;趙亮;黃達(dá);;無形資產(chǎn)跨國貿(mào)易轉(zhuǎn)讓定價的反避稅研究[J];國際稅收;2014年11期
7 張瀅;;BEPS行動計劃8、成果5 無形資產(chǎn)轉(zhuǎn)讓定價指引[J];國際稅收;2014年10期
8 勵賀林;;無形資產(chǎn)轉(zhuǎn)讓定價規(guī)則發(fā)展趨勢及對我國應(yīng)對BEPS的啟示[J];稅務(wù)研究;2014年08期
9 張濤;;《稅基侵蝕與利潤轉(zhuǎn)移行動計劃》的評價及啟示[J];法制博覽(中旬刊);2014年07期
10 廖體忠;;BEPS行動計劃的影響及我國的應(yīng)對[J];國際稅收;2014年07期
相關(guān)碩士學(xué)位論文 前8條
1 丁芳;對我國轉(zhuǎn)讓定價稅制思考[D];西南財經(jīng)大學(xué);2013年
2 李激漢;我國轉(zhuǎn)讓定價稅制評析[D];吉林財經(jīng)大學(xué);2010年
3 許文藝;基于外商獨資船務(wù)公司實例分析的跨國企業(yè)轉(zhuǎn)讓定價研究[D];復(fù)旦大學(xué);2008年
4 楊冬梅;轉(zhuǎn)讓定價稅制研究[D];西南財經(jīng)大學(xué);2007年
5 馬桂景;跨國公司轉(zhuǎn)讓定價的監(jiān)管研究[D];東北財經(jīng)大學(xué);2006年
6 馮清泉;跨國公司避稅方法及對我國的借鑒[D];東北財經(jīng)大學(xué);2006年
7 何志靜;中外轉(zhuǎn)讓定價稅制比較[D];暨南大學(xué);2006年
8 郝富強;跨國公司在華轉(zhuǎn)讓定價研究[D];廈門大學(xué);2006年
,本文編號:2244217
本文鏈接:http://sikaile.net/guanlilunwen/shuishoucaizhenglunwen/2244217.html