本文選題：轉(zhuǎn)移定價(jià) + 法律規(guī)制��； 參考：《湘潭大學(xué)》2011年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化趨勢(shì)的不斷加強(qiáng),在國(guó)際經(jīng)濟(jì)活動(dòng)中,跨國(guó)公司利用各國(guó)稅法的差異和漏洞進(jìn)行國(guó)際避稅的現(xiàn)象越來(lái)越嚴(yán)重,其中,由于轉(zhuǎn)移定價(jià)的易操作性、隱蔽性,已經(jīng)成為跨國(guó)企業(yè)所普遍采取的最主要的國(guó)際避稅的方式,并有愈來(lái)愈多樣化的趨勢(shì)。在我國(guó),這一問(wèn)題更是日益突出。 轉(zhuǎn)移定價(jià)已成為跨國(guó)公司在公司內(nèi)部意在達(dá)到配置的最優(yōu)化的有效手段。通�？鐕�(guó)企業(yè)主要采取通過(guò)交易有形財(cái)產(chǎn)和無(wú)形資產(chǎn)、轉(zhuǎn)移有形財(cái)產(chǎn)的使用權(quán),調(diào)整成本分?jǐn)偟茸龇▉?lái)達(dá)到避稅的目的。這些轉(zhuǎn)移定價(jià)的行為造成了嚴(yán)重后果,如影響到市場(chǎng)的正常秩序、危害國(guó)家的稅收主權(quán)、侵犯其他市場(chǎng)主體的合法權(quán)益、損害國(guó)際稅收制度。面對(duì)利用轉(zhuǎn)移定價(jià)逃避稅收的情況,各國(guó)政府、稅務(wù)主管部門也紛紛關(guān)注,并逐漸形成了以O(shè)ECD為核心和以美國(guó)為核心的兩大轉(zhuǎn)移定價(jià)制度體系。國(guó)際社會(huì)在稅收公平原則和稅收效率原則的基礎(chǔ)上確立了規(guī)制轉(zhuǎn)移定價(jià)的基本法律原則,包括正常交易原則,總利潤(rùn)原則和最優(yōu)化原則。并形成基本調(diào)整模式:可比非受控價(jià)格模式、再銷售價(jià)格模式、成本加成模式、交易凈利潤(rùn)模式和利潤(rùn)分割模式。 我國(guó)從1986年第一次提出轉(zhuǎn)移定價(jià)問(wèn)題以來(lái),已制定了一系列規(guī)制轉(zhuǎn)移定價(jià)的法律法規(guī)。但由于立法起步較晚,我國(guó)轉(zhuǎn)移定價(jià)制度仍存在基本制度體系不完善,缺乏可操作性,處罰機(jī)制缺失和具體管理程序缺位等問(wèn)題。針對(duì)這些問(wèn)題,應(yīng)進(jìn)一步完善預(yù)約定價(jià)機(jī)制,完善基本制度體系,完善稅務(wù)管理制度,建立處罰機(jī)制和加強(qiáng)國(guó)際合作。
[Abstract]:With the increasing trend of economic globalization, in the international economic activities, multinational corporations make use of the differences and loopholes in the tax laws of various countries to conduct international tax avoidance more and more seriously. Among them, due to the ease of operation of transfer pricing, the phenomenon of concealment is more and more serious. It has become the most important international tax avoidance method adopted by multinational enterprises and has a trend of more and more diversification. In our country, this problem is more and more prominent day by day. Transfer pricing has become an effective means for multinational corporations to achieve optimal allocation within the company. Generally, multinational enterprises mainly adopt the methods of transaction of tangible property and intangible assets, transfer of the right to use tangible property, adjustment of cost allocation to achieve the purpose of tax avoidance. These transfer pricing behaviors have serious consequences, such as affecting the normal order of the market, harming the state's tax sovereignty, infringing on the legitimate rights and interests of other market subjects, and harming the international tax system. In the face of tax evasion by transfer pricing, governments and tax authorities have paid close attention to it, and gradually formed two transfer pricing systems with OECD as the core and the United States as the core. On the basis of the principle of tax fairness and tax efficiency, the international community has established the basic legal principles of regulating transfer pricing, including the principle of normal transaction, the principle of total profit and the principle of optimization. And the basic adjustment model is formed: comparable uncontrolled price model, resale price model, cost addition model, net profit model and profit division model. Since China first raised the issue of transfer pricing in 1986, a series of laws and regulations governing transfer pricing have been formulated. However, due to the late start of legislation, there are still some problems in the transfer pricing system of our country, such as the imperfection of the basic system, the lack of operability, the lack of punishment mechanism and the absence of concrete management procedures. In order to solve these problems, we should further perfect the pricing system, the basic system, the tax administration system, the punishment mechanism and the international cooperation.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D996.2

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