跨國(guó)關(guān)聯(lián)企業(yè)轉(zhuǎn)讓定價(jià)導(dǎo)致稅收流失問(wèn)題及其對(duì)策研究
發(fā)布時(shí)間：2018-09-09 16:55
【摘要】：隨著經(jīng)濟(jì)全球化進(jìn)程的推進(jìn),跨國(guó)企業(yè)不斷增長(zhǎng)國(guó)際影響力,已經(jīng)成為了推動(dòng)世界經(jīng)濟(jì)迅猛增長(zhǎng)的重要力量。而日益頻繁的關(guān)聯(lián)交易使得轉(zhuǎn)讓定價(jià)受到越來(lái)越多的重視,不僅是跨國(guó)企業(yè)自身,還包括各國(guó)稅務(wù)機(jī)關(guān)。從跨國(guó)企業(yè)的角度來(lái)看,隨著跨國(guó)集團(tuán)規(guī)模日益壯大,轉(zhuǎn)讓定價(jià)成為了影響其內(nèi)部交易的一個(gè)重要價(jià)格機(jī)制,使得跨國(guó)企業(yè)上下游經(jīng)營(yíng)需求可以在內(nèi)部得以實(shí)現(xiàn),確保經(jīng)營(yíng)利潤(rùn)盡可能地保留在集團(tuán)內(nèi)部;從稅務(wù)機(jī)關(guān)的角度來(lái)看,轉(zhuǎn)讓定價(jià)也成為了部分跨國(guó)企業(yè)規(guī)避我國(guó)納稅義務(wù)的重要方式,嚴(yán)重?fù)p害了我國(guó)稅收權(quán)益,破壞了國(guó)內(nèi)企業(yè)依法納稅和企業(yè)公平競(jìng)爭(zhēng)的市場(chǎng)環(huán)境,已然成為了我國(guó)稅務(wù)機(jī)關(guān)重點(diǎn)關(guān)注的稅收問(wèn)題。雖然外國(guó)資本對(duì)于促進(jìn)我國(guó)經(jīng)濟(jì)發(fā)展有著不可磨滅的重要作用,但隨之而來(lái)的是跨國(guó)關(guān)聯(lián)企業(yè)愈演愈烈的避稅問(wèn)題,造成了我國(guó)稅收收入流失,會(huì)影響我國(guó)經(jīng)濟(jì)長(zhǎng)遠(yuǎn)發(fā)展。盡管經(jīng)過(guò)二十多年不斷探索與研究,我國(guó)對(duì)轉(zhuǎn)讓定價(jià)稅收規(guī)制已經(jīng)有了比較可觀的發(fā)展。但是相較于發(fā)達(dá)國(guó)家,我國(guó)的轉(zhuǎn)讓定價(jià)稅制仍然有較為明顯的不足,稅制發(fā)展與我國(guó)經(jīng)濟(jì)發(fā)展不相匹配,存在諸如企業(yè)關(guān)聯(lián)關(guān)系認(rèn)定標(biāo)準(zhǔn)尚不完善,納稅人舉證義務(wù)規(guī)定不合理,反避稅隊(duì)伍整體素質(zhì)有待提高等等問(wèn)題。目前,跨國(guó)企業(yè)在我國(guó)轉(zhuǎn)移利潤(rùn)的現(xiàn)象并不少見(jiàn),由此引起的稅收流失問(wèn)題較為嚴(yán)重,給我國(guó)稅務(wù)機(jī)關(guān)提出了一項(xiàng)嚴(yán)峻的挑戰(zhàn),完善轉(zhuǎn)讓定價(jià)稅制的需求迫在眉睫。在二十國(guó)集團(tuán)批準(zhǔn)采納BEPS行動(dòng)計(jì)劃之際,我國(guó)應(yīng)該以此為契機(jī)全面完善我國(guó)的國(guó)際稅收征管體系,以期應(yīng)對(duì)紛至沓來(lái)的轉(zhuǎn)讓定價(jià)避稅問(wèn)題。本文在已有研究成果的基礎(chǔ)上,運(yùn)用規(guī)范分析法、實(shí)證分析法、比較分析法等方法對(duì)我國(guó)現(xiàn)行轉(zhuǎn)讓定價(jià)稅制進(jìn)行研究分析。首先,通過(guò)研究我國(guó)轉(zhuǎn)讓定價(jià)避稅現(xiàn)狀,結(jié)合前人的研究歸納總結(jié),分析了國(guó)內(nèi)跨國(guó)企業(yè)主要的轉(zhuǎn)讓定價(jià)避稅方式,跨國(guó)企業(yè)轉(zhuǎn)讓定價(jià)避稅導(dǎo)致的結(jié)果以及我國(guó)轉(zhuǎn)讓定價(jià)導(dǎo)致的稅收流失規(guī)模。其次,研究了我國(guó)現(xiàn)行轉(zhuǎn)讓定價(jià)稅制存在不足。然后,分析這些不足對(duì)于跨國(guó)關(guān)聯(lián)企業(yè)轉(zhuǎn)讓定價(jià)避稅的影響,包括避稅成本,反避稅效率,轉(zhuǎn)讓定價(jià)避稅處罰,涉稅信息不對(duì)稱等。運(yùn)用博弈論的思維方法去研究跨國(guó)關(guān)聯(lián)企業(yè)避稅與稅務(wù)機(jī)關(guān)稽查之間的博弈關(guān)系。最后,提出了完善我國(guó)轉(zhuǎn)讓定價(jià)稅制對(duì)策以期改進(jìn)現(xiàn)行制度的不足,主要包括完善轉(zhuǎn)讓定價(jià)稅制立法;提高反避稅工作效率;完善預(yù)約定價(jià)制度;加強(qiáng)國(guó)際間反避稅交流與合作。希望能提高我國(guó)稅收征管效率,解決納稅人稅收遵從成本高以及稅務(wù)機(jī)關(guān)征稅成本高等問(wèn)題,并且促進(jìn)國(guó)際合作,通過(guò)雙邊合作或多邊合作逐步實(shí)現(xiàn)跨國(guó)企業(yè)稅收服務(wù)與管理、國(guó)際稅收征管協(xié)作機(jī)制建立健全。最終,有效防范跨國(guó)企業(yè)在我國(guó)的避稅行為,減少國(guó)家稅款損失,實(shí)現(xiàn)維護(hù)國(guó)家稅收利益的目標(biāo)。
[Abstract]:With the advancement of economic globalization, multinational enterprises have been increasing their international influence, which has become an important force to promote the rapid growth of the world economy. The increasingly frequent related party transactions make the transfer pricing more and more important, not only the multinational enterprises themselves, but also the tax authorities of various countries. From the perspective of multinational enterprises, with the growing size of multinational groups, transfer pricing has become an important price mechanism that affects their internal transactions, so that the upstream and downstream business needs of multinational enterprises can be realized internally. From the perspective of the tax authorities, transfer pricing has also become an important way for some multinational enterprises to circumvent our tax obligations and seriously damage our tax rights and interests. It has destroyed the market environment of domestic enterprises paying taxes according to law and fair competition of enterprises, and has become the tax problem that our tax authorities pay more attention to. Although foreign capital plays an indelible role in promoting the economic development of our country, the tax avoidance problem of transnational affiliated enterprises becomes more and more serious, which results in the loss of tax revenue in our country and will affect the long-term development of our economy. Despite more than 20 years of continuous exploration and research, tax regulation on transfer pricing in China has made considerable progress. However, compared with the developed countries, the transfer pricing tax system of our country still has some obvious shortcomings, the tax system development and the economic development of our country are not matched, and there are still some problems such as the establishment standard of the enterprise association relationship is not perfect. The taxpayer's burden of proof is unreasonable, and the overall quality of anti-tax avoidance troops needs to be improved. At present, the phenomenon of multinational enterprises transferring profits in our country is not uncommon, and the problem of tax loss caused by it is more serious, which puts forward a severe challenge to the tax authorities of our country, and it is urgent to improve the tax system of transfer pricing. When the G20 approves the adoption of the BEPS action plan, China should take this opportunity to improve the international tax collection and management system in order to deal with the problem of transfer pricing tax avoidance. Based on the existing research results, this paper uses the methods of normative analysis, empirical analysis and comparative analysis to study and analyze the current transfer pricing tax system in China. First of all, by studying the current situation of transfer pricing tax avoidance in China, combined with the previous research summary, this paper analyzes the main transfer pricing tax avoidance methods of domestic multinational enterprises. The result of tax avoidance caused by transfer pricing of multinational enterprises and the scale of tax loss caused by transfer pricing in China. Secondly, it studies the deficiency of the current transfer pricing tax system in China. Then, this paper analyzes the impact of these deficiencies on transfer pricing tax avoidance of multinational affiliated enterprises, including tax avoidance costs, anti-avoidance efficiency, transfer pricing tax avoidance penalties, tax information asymmetry and so on. The game theory is used to study the game relationship between tax avoidance and tax authority audit in multinational affiliated enterprises. Finally, the paper puts forward the countermeasures to improve the transfer pricing tax system in order to improve the current system, mainly including perfecting the transfer pricing tax system legislation, improving the efficiency of anti-tax avoidance, perfecting the reservation pricing system; Strengthen international exchanges and cooperation against tax avoidance. We hope to improve the efficiency of tax collection and management in our country, solve the problems of high tax compliance cost and high cost of tax collection by tax authorities, and promote international cooperation, and gradually realize the tax service and management of multinational enterprises through bilateral or multilateral cooperation. The cooperation mechanism of international tax collection and management has been established and improved. Finally, effectively prevent multinational enterprises from tax avoidance in China, reduce the loss of national tax, and achieve the goal of safeguarding the national tax interests.
【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)】：F812.42;F276.7;F275.4
[Abstract]:With the advancement of economic globalization, multinational enterprises have been increasing their international influence, which has become an important force to promote the rapid growth of the world economy. The increasingly frequent related party transactions make the transfer pricing more and more important, not only the multinational enterprises themselves, but also the tax authorities of various countries. From the perspective of multinational enterprises, with the growing size of multinational groups, transfer pricing has become an important price mechanism that affects their internal transactions, so that the upstream and downstream business needs of multinational enterprises can be realized internally. From the perspective of the tax authorities, transfer pricing has also become an important way for some multinational enterprises to circumvent our tax obligations and seriously damage our tax rights and interests. It has destroyed the market environment of domestic enterprises paying taxes according to law and fair competition of enterprises, and has become the tax problem that our tax authorities pay more attention to. Although foreign capital plays an indelible role in promoting the economic development of our country, the tax avoidance problem of transnational affiliated enterprises becomes more and more serious, which results in the loss of tax revenue in our country and will affect the long-term development of our economy. Despite more than 20 years of continuous exploration and research, tax regulation on transfer pricing in China has made considerable progress. However, compared with the developed countries, the transfer pricing tax system of our country still has some obvious shortcomings, the tax system development and the economic development of our country are not matched, and there are still some problems such as the establishment standard of the enterprise association relationship is not perfect. The taxpayer's burden of proof is unreasonable, and the overall quality of anti-tax avoidance troops needs to be improved. At present, the phenomenon of multinational enterprises transferring profits in our country is not uncommon, and the problem of tax loss caused by it is more serious, which puts forward a severe challenge to the tax authorities of our country, and it is urgent to improve the tax system of transfer pricing. When the G20 approves the adoption of the BEPS action plan, China should take this opportunity to improve the international tax collection and management system in order to deal with the problem of transfer pricing tax avoidance. Based on the existing research results, this paper uses the methods of normative analysis, empirical analysis and comparative analysis to study and analyze the current transfer pricing tax system in China. First of all, by studying the current situation of transfer pricing tax avoidance in China, combined with the previous research summary, this paper analyzes the main transfer pricing tax avoidance methods of domestic multinational enterprises. The result of tax avoidance caused by transfer pricing of multinational enterprises and the scale of tax loss caused by transfer pricing in China. Secondly, it studies the deficiency of the current transfer pricing tax system in China. Then, this paper analyzes the impact of these deficiencies on transfer pricing tax avoidance of multinational affiliated enterprises, including tax avoidance costs, anti-avoidance efficiency, transfer pricing tax avoidance penalties, tax information asymmetry and so on. The game theory is used to study the game relationship between tax avoidance and tax authority audit in multinational affiliated enterprises. Finally, the paper puts forward the countermeasures to improve the transfer pricing tax system in order to improve the current system, mainly including perfecting the transfer pricing tax system legislation, improving the efficiency of anti-tax avoidance, perfecting the reservation pricing system; Strengthen international exchanges and cooperation against tax avoidance. We hope to improve the efficiency of tax collection and management in our country, solve the problems of high tax compliance cost and high cost of tax collection by tax authorities, and promote international cooperation, and gradually realize the tax service and management of multinational enterprises through bilateral or multilateral cooperation. The cooperation mechanism of international tax collection and management has been established and improved. Finally, effectively prevent multinational enterprises from tax avoidance in China, reduce the loss of national tax, and achieve the goal of safeguarding the national tax interests.
【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)】：F812.42;F276.7;F275.4
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