本文關(guān)鍵詞： 產(chǎn)銷分離 轉(zhuǎn)讓定價 獨立交易原則 交易凈利潤法　出處：《上海交通大學》2015年碩士論文　論文類型：學位論文

【摘要】：轉(zhuǎn)讓定價是指當兩個關(guān)聯(lián)企業(yè)之間開展關(guān)聯(lián)交易時,兩者之間經(jīng)協(xié)商確定的價格。關(guān)聯(lián)企業(yè)間的轉(zhuǎn)讓定價直接影響到企業(yè)的經(jīng)營利潤,從而影響到企業(yè)應交的所得稅水平。企業(yè)存在利用轉(zhuǎn)讓定價實現(xiàn)稅負最小化的動機,也有越來越多的企業(yè)利用轉(zhuǎn)讓定價進行稅務籌劃。近年來,企業(yè)和稅務機關(guān)對于轉(zhuǎn)讓定價問題的關(guān)注度不斷上升。本文采用案例分析的形式,選取了實務中的一個具體案例(即T汽車公司實施產(chǎn)銷分離業(yè)務模式)進行分析。本文首先對國際上以及中國現(xiàn)有的關(guān)于如何應用獨立交易原則解決轉(zhuǎn)讓定價問題的研究進行了匯總,在此基礎(chǔ)上結(jié)合具體的行業(yè)分析、業(yè)務模式分析、價值鏈分析,選擇了最合適的轉(zhuǎn)讓定價方法——交易凈利潤法來分析案例中涉及的轉(zhuǎn)讓定價問題,進而應用交易凈利潤法推算出T汽車公司向T汽車銷售公司的符合獨立交易原則的內(nèi)部轉(zhuǎn)讓定價,并分析了產(chǎn)銷分離的財務影響,最后給出了關(guān)于在實務中應用產(chǎn)銷分離模式的一些建議。本文希望通過對T汽車公司產(chǎn)銷分離中涉及的轉(zhuǎn)讓定價問題的分析,對于汽車行業(yè)以及其他行業(yè)擬采用類似產(chǎn)銷分離業(yè)務模式的企業(yè)提供應用建議,具有較強的實務借鑒意義。
[Abstract]:Transfer pricing refers to the price determined by negotiation between two affiliated enterprises when they carry out related party transactions. The transfer pricing between affiliated enterprises directly affects the operating profit of the enterprise. This affects the income tax level that enterprises should pay. Enterprises have the motivation to use transfer pricing to minimize the tax burden, and more and more enterprises use transfer pricing for tax planning. Enterprises and tax authorities pay more and more attention to the issue of transfer pricing. This paper analyzes a specific case in practice (that is, T Automobile Company implements the separation of production and marketing business model). Firstly, this paper discusses how to apply the principle of independent transaction to solve the transfer pricing problem in the world and in China. The research on this topic is summarized. On this basis, combined with specific industry analysis, business model analysis, value chain analysis, the most appropriate transfer pricing method-transaction net profit method is selected to analyze the transfer pricing problems involved in the case. Then using the net profit method to calculate the internal transfer price of T Automobile Company to T Automobile sales Company, and analyze the financial impact of the separation of production and sales. Finally, some suggestions on the application of production-marketing separation model in practice are given. This paper hopes to analyze the transfer pricing problems involved in the separation of production and sales in T Automobile Company. For the automobile industry and other industries to adopt similar production and marketing separation business model to provide application advice, has a strong practical significance.
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F274;F426.471

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本文編號：1528471