【摘要】：近年來,跨國(guó)公司通過轉(zhuǎn)讓定價(jià)進(jìn)行避稅的現(xiàn)象愈發(fā)嚴(yán)重,造成各國(guó)政府稅收主權(quán)的損失。21世紀(jì)新型經(jīng)濟(jì)模式飛速發(fā)展,無形資產(chǎn)作為推動(dòng)經(jīng)濟(jì)發(fā)展的重要因素,越來越受到各個(gè)國(guó)家的普遍關(guān)注,但由于其自身特殊性亦成為跨國(guó)企業(yè)轉(zhuǎn)讓定價(jià)時(shí)青睞的對(duì)象。傳統(tǒng)的反避稅措施已無法解決現(xiàn)實(shí)中無形資產(chǎn)轉(zhuǎn)讓定價(jià)帶來的諸多稅收問題,OCED通過發(fā)起B(yǎng)EPS行動(dòng)計(jì)劃來構(gòu)建更為合理的轉(zhuǎn)讓定價(jià)規(guī)則以應(yīng)對(duì)無形資產(chǎn)轉(zhuǎn)讓定價(jià)引起的稅基侵蝕與利潤(rùn)轉(zhuǎn)移難題。中國(guó)在當(dāng)代經(jīng)濟(jì)中占有重要地位,更應(yīng)結(jié)合國(guó)情,針對(duì)無形資產(chǎn)的特性,在BEPS行動(dòng)計(jì)劃的大背景下對(duì)現(xiàn)行稅法中無形資產(chǎn)轉(zhuǎn)讓定價(jià)制度查漏補(bǔ)缺,以更好的適應(yīng)國(guó)際化趨勢(shì)。本文通過理論與實(shí)證的雙重分析,得出無形資產(chǎn)轉(zhuǎn)讓定價(jià)作為跨國(guó)企業(yè)主要的避稅措施在新型商業(yè)模式的發(fā)展下更加高明,傳統(tǒng)稅法規(guī)則應(yīng)對(duì)困難。在BEPS框架下我國(guó)無形資產(chǎn)轉(zhuǎn)讓定價(jià)稅制尚需不斷修正,并針對(duì)無形資產(chǎn)特征提出完善意見。
[Abstract]:In recent years, the phenomenon of multinational corporations tax avoidance through transfer pricing is becoming more and more serious, resulting in the loss of tax sovereignty of the governments of various countries. The new economic model has developed rapidly in the 21st century. Intangible assets as an important factor to promote economic development. More and more countries pay more and more attention to it, but because of its own particularity, MNCs also become the preferred object of transfer pricing. Traditional anti-tax avoidance measures can not solve many tax problems caused by transfer pricing of intangible assets in reality. OCED sets up more reasonable transfer pricing rules by launching BEPS action plan to deal with intangible assets transfer pricing. The tax base erosion and profit transfer problem. China plays an important role in the contemporary economy, which should be combined with the national conditions, aiming at the characteristics of intangible assets, under the background of the BEPS action plan, to check and fill the gaps in the current tax law on the transfer pricing system of intangible assets, in order to better adapt to the trend of internationalization. Through the double analysis of theory and demonstration, this paper concludes that the transfer pricing of intangible assets as the main tax avoidance measure of multinational enterprises is more brilliant under the development of new business model, and the traditional tax law rules are difficult to deal with. Under the framework of BEPS, the transfer pricing tax system of intangible assets in China still needs to be revised constantly, and suggestions are put forward to improve the characteristics of intangible assets.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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本文編號(hào)：2244217