本文關(guān)鍵詞： 產(chǎn)銷(xiāo)分離 轉(zhuǎn)讓定價(jià) 獨(dú)立交易原則 交易凈利潤(rùn)法　出處：《上海交通大學(xué)》2015年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：轉(zhuǎn)讓定價(jià)是指當(dāng)兩個(gè)關(guān)聯(lián)企業(yè)之間開(kāi)展關(guān)聯(lián)交易時(shí),兩者之間經(jīng)協(xié)商確定的價(jià)格。關(guān)聯(lián)企業(yè)間的轉(zhuǎn)讓定價(jià)直接影響到企業(yè)的經(jīng)營(yíng)利潤(rùn),從而影響到企業(yè)應(yīng)交的所得稅水平。企業(yè)存在利用轉(zhuǎn)讓定價(jià)實(shí)現(xiàn)稅負(fù)最小化的動(dòng)機(jī),也有越來(lái)越多的企業(yè)利用轉(zhuǎn)讓定價(jià)進(jìn)行稅務(wù)籌劃。近年來(lái),企業(yè)和稅務(wù)機(jī)關(guān)對(duì)于轉(zhuǎn)讓定價(jià)問(wèn)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(shí)務(wù)中的一個(gè)具體案例(即T汽車(chē)公司實(shí)施產(chǎn)銷(xiāo)分離業(yè)務(wù)模式)進(jìn)行分析。本文首先對(duì)國(guó)際上以及中國(guó)現(xiàn)有的關(guān)于如何應(yīng)用獨(dú)立交易原則解決轉(zhuǎn)讓定價(jià)問(wèn)題的研究進(jìn)行了匯總,在此基礎(chǔ)上結(jié)合具體的行業(yè)分析、業(yè)務(wù)模式分析、價(jià)值鏈分析,選擇了最合適的轉(zhuǎn)讓定價(jià)方法——交易凈利潤(rùn)法來(lái)分析案例中涉及的轉(zhuǎn)讓定價(jià)問(wèn)題,進(jìn)而應(yīng)用交易凈利潤(rùn)法推算出T汽車(chē)公司向T汽車(chē)銷(xiāo)售公司的符合獨(dú)立交易原則的內(nèi)部轉(zhuǎn)讓定價(jià),并分析了產(chǎn)銷(xiāo)分離的財(cái)務(wù)影響,最后給出了關(guān)于在實(shí)務(wù)中應(yīng)用產(chǎn)銷(xiāo)分離模式的一些建議。本文希望通過(guò)對(duì)T汽車(chē)公司產(chǎn)銷(xiāo)分離中涉及的轉(zhuǎn)讓定價(jià)問(wèn)題的分析,對(duì)于汽車(chē)行業(yè)以及其他行業(yè)擬采用類(lèi)似產(chǎn)銷(xiāo)分離業(yè)務(wù)模式的企業(yè)提供應(yīng)用建議,具有較強(qiáng)的實(shí)務(wù)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(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F274;F426.471

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相關(guān)期刊論文 前2條

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本文編號(hào)：1528471