摘 要 轉(zhuǎn)讓定價問題是隨著世界經(jīng)濟的發(fā)展和全球經(jīng)濟一體化的趨勢逐漸增強而日益突出的重要經(jīng)濟行為。轉(zhuǎn)讓定價不僅引起國際資本的不正常流動,而且對稅收產(chǎn)生重大影響。轉(zhuǎn)讓定價稅制的建立與完善受到各國政府及稅務專家的格外關注。我國在加入WTO后,跨國關聯(lián)企業(yè)轉(zhuǎn)讓定價逃避我國稅收的問題也更加突出。我國已建立起的轉(zhuǎn)讓定價稅制尚不完善,無法對跨國集團及其關聯(lián)企業(yè)的轉(zhuǎn)讓定價避稅問題進行有效的遏制。 本文在轉(zhuǎn)讓定價稅制基本理論的基礎上,提出轉(zhuǎn)讓定價稅制的基本框架,并在此框架下,對中外轉(zhuǎn)讓定價稅制在關聯(lián)方與關聯(lián)交易的認定、調(diào)整原則、轉(zhuǎn)讓定價調(diào)整方法的選擇以及稅務管理等方面的相關規(guī)定作具體的比較分析。針對每個方面都選擇一些典型國家,在對其相關稅制具體規(guī)定闡述的基礎上,進行分析并與我國的相關規(guī)定進行比較。在比較差異的基礎上思考我國轉(zhuǎn)讓定價稅制不夠完善之處,并提出完善建議。 關鍵詞:轉(zhuǎn)讓定價 轉(zhuǎn)讓定價稅制 比較研究 Abstract Along with the international economic development and the enhancing tide of global economic integration, transfer pricing becomes an outstanding economic conduct. It brings the deviant flow of international capital and affects revenue. It arouses attention from the government of many countries and tax experts to establish and perfect transfer pricing system. Many multinational affiliated enterprises evade tax by transfer pricing. And it becomes sever under the condition that china has joined WTO. The existing transfer pricing tax system is to perfect. Based on the elementary theory of transfer pricing tax sysytem, this paper brings forward the essential frame of transfer pricing tax system and then further the study under this frame. To achieve the conclusion of analyse and compare, the material regu