本文關鍵詞： BEPS行動計劃 海關估價 轉讓定價　出處：《上海海關學院》2017年碩士論文　論文類型：學位論文

【摘要】：隨著市場開放程度的進一步加深,我國市場上的外資投資者比例持續(xù)增加,不斷為我國經(jīng)濟注入新鮮血液增加活力。然而不容忽視的是,作為所得來源國的我國并沒有在跨國公司的利潤分配中享受到應有的部分,這無疑是對我國利益的無理侵占,跨國公司通常實現(xiàn)轉移利潤的途徑即為轉讓定價。對我國而言,跨國公司實施轉讓定價行為不僅僅侵蝕了企業(yè)所得稅稅基也同樣對海關稅收造成了沖擊。在BEPS行動計劃出臺以來,公眾對于雙重不征稅導致稅收流失的關注達到了前所未有的高度,基于以上背景,我國海關也應當及時采取措施,加大對跨國公司轉讓定價的研究,增強監(jiān)管和打擊力度。然而,長期以來海關對轉讓定價問題的研究都較為淺顯和相對滯后,BEPS行動計劃的具體規(guī)范將是中國海關繼續(xù)完善相關法律法規(guī)的良好范例與借鑒論文一共有六個章節(jié)。第一章開宗明義,簡要介紹論文的寫作背景和研究目的,對國內(nèi)外海關估價、轉讓定價及BEPS行動計劃的文獻進行梳理,體現(xiàn)論文研究思路、主要方法、創(chuàng)新點及不足;第二章介紹轉讓定價的基礎理論并對海關估價的發(fā)展歷程進行介紹;第三章在前文基礎上從不同角度比較分析二者存在的異同;第四章介紹了不同國家及經(jīng)濟組織對轉讓定價以及海關估價的協(xié)調(diào)現(xiàn)狀;第五章針對不同BEPS行動計劃,分析其產(chǎn)生對我國海關估價的影響機制;第六章最后針對問題提出完善海關估價的對策建議并進行總結啟示。
[Abstract]:With the further deepening of the opening of the market, the proportion of foreign investors in the market of our country continues to increase, and continuously inject fresh blood into our economy to increase vitality. However, it can not be ignored. China, as the source of income, does not enjoy its due part in the profit distribution of multinational corporations, which is undoubtedly an unreasonable encroachment on the interests of our country. Transfer pricing is usually the way for multinational corporations to realize the transfer of profits. The transfer pricing behavior of multinational corporations not only erodes the tax base of enterprise income tax, but also impacts the customs tax. Since the BEPS action plan was issued. The public pay more attention to the loss of tax revenue caused by double non-taxation. Based on the above background, our customs should also take timely measures to increase the research on transfer pricing of multinational corporations. However, for a long time, customs research on transfer pricing has been relatively simple and relatively lagging behind. The specific specifications of the BEPS action plan will be a good example of the Chinese Customs to continue to improve the relevant laws and regulations and draw on a total of six chapters. This paper briefly introduces the writing background and research purpose of the thesis, combs the domestic and foreign documents of customs valuation, transfer pricing and BEPS action plan, and embodies the research ideas, main methods, innovation points and shortcomings of the paper. The second chapter introduces the basic theory of transfer pricing and the development of customs valuation. The third chapter compares and analyzes the similarities and differences between the two from different angles. Chapter 4th introduces the coordination of transfer pricing and customs valuation in different countries and economic organizations. Chapter 5th analyzes the impact mechanism of different BEPS action plans on the customs valuation in China. Chapter 6th finally puts forward the countermeasures and suggestions to improve the customs valuation and summarizes the enlightenment.
【學位授予單位】：上海海關學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F752.5

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