天堂国产午夜亚洲专区-少妇人妻综合久久蜜臀-国产成人户外露出视频在线-国产91传媒一区二区三区

BEPS行動(dòng)計(jì)劃對(duì)我國(guó)海關(guān)估價(jià)的影響及應(yīng)對(duì)

發(fā)布時(shí)間:2018-02-04 05:40

  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

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 何楊;張慧yN;;BEPS行動(dòng)計(jì)劃對(duì)政府及企業(yè)的影響分析[J];國(guó)際稅收;2016年12期

2 郭心潔;王學(xué)浩;;后BEPS時(shí)代:轉(zhuǎn)讓定價(jià)中的價(jià)值鏈分析[J];國(guó)際稅收;2016年12期

3 國(guó)家稅務(wù)總局科研所課題組;陳t ;方凱;秦泮義;;BEPS行動(dòng)計(jì)劃:世界主要國(guó)家采取的措施和中國(guó)立場(chǎng)[J];稅務(wù)研究;2016年12期

4 高峰;;BEPS行動(dòng)計(jì)劃14、第二階段成果7:讓稅收爭(zhēng)議解決更有效[J];國(guó)際稅收;2015年10期

5 馬媛媛;;BEPS行動(dòng)計(jì)劃12、第二階段成果6:強(qiáng)制披露規(guī)則[J];國(guó)際稅收;2015年10期

6 米蘭達(dá)·斯圖爾特;陳新;;數(shù)字化BEPS環(huán)境下的濫用和經(jīng)濟(jì)實(shí)質(zhì)(上)[J];國(guó)際稅收;2015年09期

7 王懿;;BEPS行動(dòng)計(jì)劃13、成果6 轉(zhuǎn)讓定價(jià)同期資料和分國(guó)信息披露指引[J];國(guó)際稅收;2014年10期

8 勵(lì)賀林;;無(wú)形資產(chǎn)轉(zhuǎn)讓定價(jià)規(guī)則發(fā)展趨勢(shì)及對(duì)我國(guó)應(yīng)對(duì)BEPS的啟示[J];稅務(wù)研究;2014年08期

9 廖體忠;;BEPS行動(dòng)計(jì)劃的影響及我國(guó)的應(yīng)對(duì)[J];國(guó)際稅收;2014年07期

10 杰弗里·歐文斯;何振華;王婷婷;王質(zhì)君;;“后BEPS時(shí)代”及對(duì)中國(guó)的影響[J];國(guó)際稅收;2014年07期

,

本文編號(hào):1489484

資料下載
論文發(fā)表

本文鏈接:http://sikaile.net/jingjilunwen/guojimaoyilunwen/1489484.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權(quán)申明:資料由用戶e3b09***提供,本站僅收錄摘要或目錄,作者需要?jiǎng)h除請(qǐng)E-mail郵箱bigeng88@qq.com
久久热在线视频免费观看| 久久99夜色精品噜噜亚洲av | 国产成人午夜在线视频| 亚洲精品成人午夜久久| 欧美一级不卡视频在线观看| 日韩午夜福利高清在线观看| 超薄肉色丝袜脚一区二区| 激情视频在线视频在线视频| 亚洲中文字幕剧情在线播放| 日韩一级一片内射视频4k| 欧美精品亚洲精品一区| 国产精品激情在线观看| 少妇特黄av一区二区三区| 国产肥女老熟女激情视频一区| 91欧美日韩精品在线| 日韩在线精品视频观看| 四十女人口红哪个色好看| 这里只有九九热精品视频| 男人的天堂的视频东京热| 国产精品欧美一区二区三区不卡| 国产成人一区二区三区久久| 中文久久乱码一区二区| 九九热在线视频精品免费| 国产老熟女超碰一区二区三区| 久久精品伊人一区二区| 国产精品一区二区三区黄色片| 亚洲国产性感美女视频| 欧美极品欧美精品欧美| 一级片二级片欧美日韩| 国产成人午夜av一区二区| 国产一级内片内射免费看| 国产精品午夜小视频观看| 精品偷拍一区二区三区| 久久精品a毛片看国产成人| 中文字幕人妻综合一区二区| 国产目拍亚洲精品区一区| 亚洲精品成人综合色在线| 日韩日韩欧美国产精品| 国产一区二区三区免费福利| 东京热加勒比一区二区三区| 日韩精品综合福利在线观看|