摘 要 轉(zhuǎn)讓定價(jià)問(wèn)題是隨著世界經(jīng)濟(jì)的發(fā)展和全球經(jīng)濟(jì)一體化的趨勢(shì)逐漸增強(qiáng)而日益突出的重要經(jīng)濟(jì)行為。轉(zhuǎn)讓定價(jià)不僅引起國(guó)際資本的不正常流動(dòng),而且對(duì)稅收產(chǎn)生重大影響。轉(zhuǎn)讓定價(jià)稅制的建立與完善受到各國(guó)政府及稅務(wù)專(zhuān)家的格外關(guān)注。我國(guó)在加入WTO后,跨國(guó)關(guān)聯(lián)企業(yè)轉(zhuǎn)讓定價(jià)逃避我國(guó)稅收的問(wèn)題也更加突出。我國(guó)已建立起的轉(zhuǎn)讓定價(jià)稅制尚不完善,無(wú)法對(duì)跨國(guó)集團(tuán)及其關(guān)聯(lián)企業(yè)的轉(zhuǎn)讓定價(jià)避稅問(wèn)題進(jìn)行有效的遏制。 本文在轉(zhuǎn)讓定價(jià)稅制基本理論的基礎(chǔ)上,提出轉(zhuǎn)讓定價(jià)稅制的基本框架,并在此框架下,對(duì)中外轉(zhuǎn)讓定價(jià)稅制在關(guān)聯(lián)方與關(guān)聯(lián)交易的認(rèn)定、調(diào)整原則、轉(zhuǎn)讓定價(jià)調(diào)整方法的選擇以及稅務(wù)管理等方面的相關(guān)規(guī)定作具體的比較分析。針對(duì)每個(gè)方面都選擇一些典型國(guó)家,在對(duì)其相關(guān)稅制具體規(guī)定闡述的基礎(chǔ)上,進(jìn)行分析并與我國(guó)的相關(guān)規(guī)定進(jìn)行比較。在比較差異的基礎(chǔ)上思考我國(guó)轉(zhuǎn)讓定價(jià)稅制不夠完善之處,并提出完善建議。 關(guān)鍵詞:轉(zhuǎn)讓定價(jià) 轉(zhuǎn)讓定價(jià)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