本文選題：避稅 + 跨國公司　； 參考：《華北電力大學（北京）》2008年碩士論文

【摘要】： 轉讓定價是跨國公司實施的最主要的轉移利潤的手法。隨著越來越多的跨國公司將在中國設立并發(fā)展,對于部分跨國公司通過國際轉讓定價對我國稅基造成的損害,更應該引起重視。雖然我國已經建立了轉讓定價制度,但是與西方國家的轉讓定價實踐水平相比還存在較大的差距。 本文從基本概念入手,層層深入,將轉讓定價稅制的理論知識作為起點,通過分析研究實踐中稅務機關進行轉讓定價稅務審計的步驟、過程和方法,提出了我國轉讓定價稅務審計中存在的問題和完善轉讓定價稅務審計的建議。
[Abstract]:Transfer pricing is the most important means of transferring profit by multinational corporations. As more and more multinational corporations are set up and developed in China, attention should be paid to the damage caused by the international transfer pricing to our tax base through international transfer pricing. Although China has established the transfer pricing system, but with the western countries There is still a big gap between the transfer pricing practice level.
This paper starts with the basic concepts, and takes the theoretical knowledge of transfer pricing tax system as the starting point. Through the analysis of the steps, processes and methods of tax audit of transfer pricing in the practice of tax authorities, the problems in the tax audit of transfer pricing in China and the suggestions for improving the tax audit of transfer pricing are proposed.

【學位授予單位】：華北電力大學（北京）
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F275;F239.4

【引證文獻】

相關碩士學位論文 前2條

1 陸凌云;無形資產轉讓定價的稅法問題研究[D];華東政法大學;2010年

2 李思佳;企業(yè)轉讓定價稅務風險控制研究[D];暨南大學;2010年

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本文編號：1781808