本文關(guān)鍵詞： BEPS行動(dòng)計(jì)劃 海關(guān)估價(jià) 轉(zhuǎn)讓定價(jià)　出處：《上海海關(guān)學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場(chǎng)開(kāi)放程度的進(jìn)一步加深,我國(guó)市場(chǎng)上的外資投資者比例持續(xù)增加,不斷為我國(guó)經(jīng)濟(jì)注入新鮮血液增加活力。然而不容忽視的是,作為所得來(lái)源國(guó)的我國(guó)并沒(méi)有在跨國(guó)公司的利潤(rùn)分配中享受到應(yīng)有的部分,這無(wú)疑是對(duì)我國(guó)利益的無(wú)理侵占,跨國(guó)公司通常實(shí)現(xiàn)轉(zhuǎn)移利潤(rùn)的途徑即為轉(zhuǎn)讓定價(jià)。對(duì)我國(guó)而言,跨國(guó)公司實(shí)施轉(zhuǎn)讓定價(jià)行為不僅僅侵蝕了企業(yè)所得稅稅基也同樣對(duì)海關(guān)稅收造成了沖擊。在BEPS行動(dòng)計(jì)劃出臺(tái)以來(lái),公眾對(duì)于雙重不征稅導(dǎo)致稅收流失的關(guān)注達(dá)到了前所未有的高度,基于以上背景,我國(guó)海關(guān)也應(yīng)當(dāng)及時(shí)采取措施,加大對(duì)跨國(guó)公司轉(zhuǎn)讓定價(jià)的研究,增強(qiáng)監(jiān)管和打擊力度。然而,長(zhǎng)期以來(lái)海關(guān)對(duì)轉(zhuǎn)讓定價(jià)問(wèn)題的研究都較為淺顯和相對(duì)滯后,BEPS行動(dòng)計(jì)劃的具體規(guī)范將是中國(guó)海關(guān)繼續(xù)完善相關(guān)法律法規(guī)的良好范例與借鑒論文一共有六個(gè)章節(jié)。第一章開(kāi)宗明義,簡(jiǎn)要介紹論文的寫作背景和研究目的,對(duì)國(guó)內(nèi)外海關(guān)估價(jià)、轉(zhuǎn)讓定價(jià)及BEPS行動(dòng)計(jì)劃的文獻(xiàn)進(jìn)行梳理,體現(xiàn)論文研究思路、主要方法、創(chuàng)新點(diǎn)及不足;第二章介紹轉(zhuǎn)讓定價(jià)的基礎(chǔ)理論并對(duì)海關(guān)估價(jià)的發(fā)展歷程進(jìn)行介紹;第三章在前文基礎(chǔ)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(guó)家及經(jīng)濟(jì)組織對(duì)轉(zhuǎn)讓定價(jià)以及海關(guān)估價(jià)的協(xié)調(diào)現(xiàn)狀;第五章針對(duì)不同BEPS行動(dòng)計(jì)劃,分析其產(chǎn)生對(duì)我國(guó)海關(guān)估價(jià)的影響機(jī)制;第六章最后針對(duì)問(wèn)題提出完善海關(guān)估價(jià)的對(duì)策建議并進(jìn)行總結(jié)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(xué)位授予單位】：上海海關(guān)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F752.5

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