【摘要】：隨著經(jīng)濟全球化進程的推進,跨國企業(yè)不斷增長國際影響力,已經(jīng)成為了推動世界經(jīng)濟迅猛增長的重要力量。而日益頻繁的關聯(lián)交易使得轉讓定價受到越來越多的重視,不僅是跨國企業(yè)自身,還包括各國稅務機關。從跨國企業(yè)的角度來看,隨著跨國集團規(guī)模日益壯大,轉讓定價成為了影響其內部交易的一個重要價格機制,使得跨國企業(yè)上下游經(jīng)營需求可以在內部得以實現(xiàn),確保經(jīng)營利潤盡可能地保留在集團內部;從稅務機關的角度來看,轉讓定價也成為了部分跨國企業(yè)規(guī)避我國納稅義務的重要方式,嚴重損害了我國稅收權益,破壞了國內企業(yè)依法納稅和企業(yè)公平競爭的市場環(huán)境,已然成為了我國稅務機關重點關注的稅收問題。雖然外國資本對于促進我國經(jīng)濟發(fā)展有著不可磨滅的重要作用,但隨之而來的是跨國關聯(lián)企業(yè)愈演愈烈的避稅問題,造成了我國稅收收入流失,會影響我國經(jīng)濟長遠發(fā)展。盡管經(jīng)過二十多年不斷探索與研究,我國對轉讓定價稅收規(guī)制已經(jīng)有了比較可觀的發(fā)展。但是相較于發(fā)達國家,我國的轉讓定價稅制仍然有較為明顯的不足,稅制發(fā)展與我國經(jīng)濟發(fā)展不相匹配,存在諸如企業(yè)關聯(lián)關系認定標準尚不完善,納稅人舉證義務規(guī)定不合理,反避稅隊伍整體素質有待提高等等問題。目前,跨國企業(yè)在我國轉移利潤的現(xiàn)象并不少見,由此引起的稅收流失問題較為嚴重,給我國稅務機關提出了一項嚴峻的挑戰(zhàn),完善轉讓定價稅制的需求迫在眉睫。在二十國集團批準采納BEPS行動計劃之際,我國應該以此為契機全面完善我國的國際稅收征管體系,以期應對紛至沓來的轉讓定價避稅問題。本文在已有研究成果的基礎上,運用規(guī)范分析法、實證分析法、比較分析法等方法對我國現(xiàn)行轉讓定價稅制進行研究分析。首先,通過研究我國轉讓定價避稅現(xiàn)狀,結合前人的研究歸納總結,分析了國內跨國企業(yè)主要的轉讓定價避稅方式,跨國企業(yè)轉讓定價避稅導致的結果以及我國轉讓定價導致的稅收流失規(guī)模。其次,研究了我國現(xiàn)行轉讓定價稅制存在不足。然后,分析這些不足對于跨國關聯(lián)企業(yè)轉讓定價避稅的影響,包括避稅成本,反避稅效率,轉讓定價避稅處罰,涉稅信息不對稱等。運用博弈論的思維方法去研究跨國關聯(lián)企業(yè)避稅與稅務機關稽查之間的博弈關系。最后,提出了完善我國轉讓定價稅制對策以期改進現(xiàn)行制度的不足,主要包括完善轉讓定價稅制立法;提高反避稅工作效率;完善預約定價制度;加強國際間反避稅交流與合作。希望能提高我國稅收征管效率,解決納稅人稅收遵從成本高以及稅務機關征稅成本高等問題,并且促進國際合作,通過雙邊合作或多邊合作逐步實現(xiàn)跨國企業(yè)稅收服務與管理、國際稅收征管協(xié)作機制建立健全。最終,有效防范跨國企業(yè)在我國的避稅行為,減少國家稅款損失,實現(xiàn)維護國家稅收利益的目標。
[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】：F812.42;F276.7;F275.4

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本文編號：2233011