本文關(guān)鍵詞： 跨國(guó)集團(tuán) 轉(zhuǎn)移定價(jià) 稅基侵蝕和利潤(rùn)轉(zhuǎn)移　出處：《大連理工大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著全球經(jīng)濟(jì)環(huán)境的改變,尤其是在美國(guó)次貸危機(jī)、歐洲主權(quán)債務(wù)危機(jī)等全球性金融風(fēng)暴頻繁爆發(fā)的背景下,全球各個(gè)國(guó)家的經(jīng)濟(jì)形勢(shì)瞬息萬變,各地的經(jīng)濟(jì)實(shí)體都在尋求經(jīng)濟(jì)復(fù)蘇的新出路,不僅國(guó)際大型跨國(guó)企業(yè)選擇中國(guó)作為公司戰(zhàn)略部署的一部分,許多中小型跨國(guó)公司也紛紛將發(fā)展目光投向中國(guó)。如何順應(yīng)全球化發(fā)展的新要求,在危機(jī)中尋求機(jī)遇,已經(jīng)成為跨國(guó)公司經(jīng)營(yíng)的重要研究領(lǐng)域。2013年由G20啟動(dòng)的“稅基侵蝕和利潤(rùn)轉(zhuǎn)移(BEPS)”計(jì)劃堪稱近百年來世界稅收體系最大的改革,由此而產(chǎn)生的外商投資企業(yè)在華轉(zhuǎn)移定價(jià)行為而產(chǎn)生的避稅的問題也引起了廣泛的重視。2014年9月國(guó)家稅務(wù)總局做出BEPS行動(dòng)計(jì)劃2014年階段性成果公告,表示要積極參與BEPS行動(dòng),完善稅收立法,加強(qiáng)多邊合作,聯(lián)合打擊跨國(guó)逃避稅,使稅收與實(shí)質(zhì)經(jīng)濟(jì)活動(dòng)和價(jià)值創(chuàng)造相匹配,維護(hù)中國(guó)在國(guó)際貿(mào)易中的合法權(quán)益。AM集團(tuán)為全球第一大耐材生產(chǎn)商,其總部位于奧地利,該集團(tuán)在中國(guó)有4家子公司,D公司為其中一家,D公司從成立至今,生產(chǎn)經(jīng)營(yíng)規(guī)模逐步擴(kuò)大,但因涉及轉(zhuǎn)移定價(jià)策略,導(dǎo)致其利潤(rùn)情況一般。轉(zhuǎn)移定價(jià)問題自改革開放以來對(duì)中國(guó)的政治經(jīng)濟(jì)領(lǐng)域已經(jīng)產(chǎn)生了深刻的影響,隨著對(duì)轉(zhuǎn)移定價(jià)問題越來越多的深入研究,相關(guān)新的政策制度的推出,針對(duì)跨國(guó)公司轉(zhuǎn)移價(jià)格的監(jiān)管將越來越嚴(yán)格,如D公司仍采用現(xiàn)行轉(zhuǎn)移定價(jià)策略,將面臨相關(guān)職能部門的檢查,進(jìn)而面臨名譽(yù)、罰款等多方面的風(fēng)險(xiǎn)。本文從轉(zhuǎn)移定價(jià)的理論基礎(chǔ)著手,詳盡分析了轉(zhuǎn)移定價(jià)的定義、影響因素、動(dòng)機(jī)。通過對(duì)D公司的相關(guān)情況進(jìn)行分析,研究其現(xiàn)有轉(zhuǎn)移定價(jià)的模式,及在新監(jiān)管環(huán)境下可能產(chǎn)生的風(fēng)險(xiǎn),進(jìn)而提出作為跨國(guó)企業(yè)應(yīng)采取的措施。轉(zhuǎn)移定價(jià)與生俱來便具有兩面性,一方面它是實(shí)現(xiàn)全球化戰(zhàn)略發(fā)展合作所需要使用的手段,另一方面不當(dāng)?shù)亩▋r(jià)問題也會(huì)侵害東道國(guó)的財(cái)政稅收權(quán)益,因此世界各國(guó)都在積極完善相關(guān)政策法規(guī),加強(qiáng)國(guó)際合作,消除轉(zhuǎn)移定價(jià)所帶來的負(fù)面影響,為營(yíng)造國(guó)際良好經(jīng)濟(jì)交易環(huán)境做出努力。
[Abstract]:With the change of the global economic environment, especially in the context of the subprime mortgage crisis in the United States, European sovereign debt crisis and other global financial turmoil frequently broke out, the economic situation of every country in the world is changing rapidly. Economic entities all over the world are looking for a new way out for economic recovery, not only large international multinationals choose China as part of their strategic deployment. Many small and medium-sized multinational corporations have also turned their attention to the development of China. How to adapt to the new requirements of the development of globalization and seek opportunities in the crisis. In 2013, the G20 launched the "tax Base erosion and profit transfer BEPS" program, which can be regarded as the biggest reform of the world tax system in the past hundred years. The tax avoidance problem caused by the transfer pricing behavior of foreign-invested enterprises in China has also aroused widespread attention. The State Administration of Taxation made the BEPS action plan in 2014. Announcement of results. We should take an active part in the action of BEPS, perfect tax legislation, strengthen multilateral cooperation, and jointly crack down on transnational tax evasion so as to match tax revenue with real economic activities and value creation. Defending China's legitimate rights and interests in international trade. Am Group is the world's largest manufacturer of durable materials, with its headquarters in Austria and one of its four subsidiaries in China, Company D. Since the establishment of company D, the scale of production and operation has gradually expanded, but due to the transfer pricing strategy involved. Since the reform and opening up, transfer pricing has had a profound impact on the political and economic field of China, with the transfer pricing more and more in-depth research. With the introduction of relevant new policy system, the supervision of transfer price of multinational companies will become more and more strict. For example, company D still adopts the current transfer pricing strategy, will face the inspection of relevant functional departments, and then face the reputation. From the theoretical basis of transfer pricing, this paper analyzes the definition of transfer pricing, influencing factors, motivation. Through the analysis of the relevant situation of D company. This paper studies the current mode of transfer pricing and the possible risks under the new regulatory environment, and then puts forward the measures to be taken by multinational enterprises. Transfer pricing is born with two sides. On the one hand, it is the necessary means to realize the strategic development cooperation of globalization, on the other hand, improper pricing will also infringe on the fiscal and tax rights and interests of the host country. Therefore, the countries all over the world are actively perfecting the relevant policies and regulations. Strengthen international cooperation, eliminate the negative impact of transfer pricing, and make efforts to create a good international economic trading environment.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F416.7;F272.3

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本文編號(hào)：1476069