本文關(guān)鍵詞： 關(guān)聯(lián)交易 跨國業(yè)務(wù) 轉(zhuǎn)讓定價 可比性分析　出處：《蘭州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：自從經(jīng)濟全球化的巨浪不斷襲來之后,越來越多的國家和地區(qū)被卷入了世界市場和國際經(jīng)濟的聯(lián)系中,資源在世界范圍內(nèi)發(fā)生著快速的再分配,跨國企業(yè)不斷進駐新的市場,謀求更快速的成長與更多的利潤,其通常將轉(zhuǎn)讓定價作為集團內(nèi)部關(guān)聯(lián)企業(yè)重要的經(jīng)營戰(zhàn)略目標。轉(zhuǎn)讓定價實際上是一種中性行為,但是跨國企業(yè)基于其特殊需求,往往會利用內(nèi)部調(diào)控等手段,對轉(zhuǎn)讓定價進行不正當(dāng)?shù)牟倏v,以逃避國際納稅,實現(xiàn)其稅收及經(jīng)營管理方面的動機。 從企業(yè)的角度來看,進行合理、適當(dāng)?shù)年P(guān)聯(lián)交易有利于企業(yè)整體運營層面效率的提高。但是過多的、不合理的關(guān)聯(lián)交易不但會使企業(yè)面對稅務(wù)機關(guān)更為嚴格的監(jiān)管,而且會嚴重影響企業(yè)自身的長遠發(fā)展,同時也不利于企業(yè)核心競爭力的培養(yǎng)及品牌的塑造。所以,跨國企業(yè)必須對其在中國的關(guān)聯(lián)交易中轉(zhuǎn)讓定價的合規(guī)性問題予以重視。作為國民經(jīng)濟支柱行業(yè)之一的汽車及其零部件行業(yè),隨著近幾年的快速發(fā)展及大量外資的涌入,無疑會涉及關(guān)聯(lián)交易跨國業(yè)務(wù)的轉(zhuǎn)讓定價問題。 本文以汽車零部件行業(yè)中外合資企業(yè)佳通輪胎股份有限公司與其關(guān)聯(lián)企業(yè)之間發(fā)生的跨國業(yè)務(wù)為切入點,在對關(guān)聯(lián)企業(yè)轉(zhuǎn)讓定價的原則進行闡述,對轉(zhuǎn)讓定價方法進行介紹和評析的基礎(chǔ)上,分析企業(yè)內(nèi)外部經(jīng)營特征、財務(wù)數(shù)據(jù),以選擇適合的轉(zhuǎn)讓定價方法；然后通過綜合可比性分析選取與目標企業(yè)經(jīng)營特征相似的企業(yè),分析其三年歷史數(shù)據(jù),采用“四分位數(shù)區(qū)間”來界定可比企業(yè)的利潤區(qū)間；最后將佳通輪胎有限公司的利潤率與之進行對比,以論證其轉(zhuǎn)讓定價的合理性。此外,本文還嘗試將針對佳通輪胎所得的研究結(jié)論推演到整個汽車零部件行業(yè),以得到一些該企業(yè)在管理關(guān)聯(lián)交易方面的啟示。對于整個汽車零部件行業(yè),本文的研究無論是在驗證交易的方法選擇方面,還是在關(guān)聯(lián)交易的管理方面,都有一定的實踐指導(dǎo)意義。
[Abstract]:Since the great wave of economic globalization has hit, more and more countries and regions have been involved in the connection between the world market and the international economy. Resources are being redistributed rapidly in the world, and multinational enterprises are constantly entering new markets. In the pursuit of faster growth and more profits, transfer pricing is usually regarded as an important strategic objective of intra-group affiliated enterprises. Transfer pricing is actually a neutral behavior, but multinational enterprises are based on their special needs. In order to avoid international tax and realize the motivation of tax and management, transfer pricing is often manipulated by means of internal control and other means. From the point of view of an enterprise, conducting reasonable and appropriate related party transactions is conducive to the improvement of the overall operational efficiency of the enterprise. However, excessive and unreasonable related party transactions will not only make the enterprise face more stringent supervision by the tax authorities, And will seriously affect the long-term development of the enterprise itself, but also not conducive to the cultivation of the core competitiveness of enterprises and brand building. Multinational enterprises must pay attention to the issue of transfer pricing compliance in related party transactions in China. As one of the pillar industries of the national economy, automobile and its parts industry, with the rapid development of recent years and the influx of a large number of foreign capital, Undoubtedly, it will involve the transfer pricing of related party transaction transnational business. Based on the multinational business between Jiatong Tire Co., Ltd. and its affiliated enterprises in the auto parts industry, this paper expounds the transfer pricing principle of affiliated enterprises. On the basis of introducing and evaluating the transfer pricing method, this paper analyzes the internal and external management characteristics and financial data of the enterprise, so as to select the appropriate transfer pricing method, and then selects the enterprise similar to the target enterprise by comprehensive comparability analysis. This paper analyzes its three-year historical data, uses "quartile interval" to define the profit range of comparable enterprises, and finally compares the profit margin of Jiatong Tire Co., Ltd. with it in order to prove the rationality of its transfer pricing. This paper also tries to extrapolate the conclusion of the research on Jiatong tire to the whole auto parts industry, in order to get some enlightenment of the enterprise in the management of related party transactions. The research in this paper is of practical significance in both the choice of verification methods and the management of related party transactions.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.471

【參考文獻】

相關(guān)期刊論文 前10條

1 邵慶;;我國關(guān)聯(lián)交易轉(zhuǎn)讓定價問題思考[J];重慶工學(xué)院學(xué)報;2006年04期

2 陳屹;中國外資企業(yè)轉(zhuǎn)讓定價影響因素的分析[J];財經(jīng)研究;2005年07期

3 張帥;;企業(yè)關(guān)聯(lián)交易轉(zhuǎn)移定價問題研究文獻綜述[J];財會通訊;2010年27期

4 蒙高原;;跨國企業(yè)轉(zhuǎn)移價格及其財務(wù)功能[J];重慶工學(xué)院學(xué)報(社會科學(xué)版);2008年05期

5 崔巖;殷琛;;關(guān)聯(lián)交易的稅收籌劃新思路[J];財政監(jiān)督;2010年16期

6 劉冰;陳小慧;;淺析我國外資企業(yè)避稅的主要方式及對策[J];對外經(jīng)貿(mào)實務(wù);2006年07期

7 周謙;;淺議跨國公司轉(zhuǎn)移定價策略的制定[J];大眾科技;2010年04期

8 王儉;在華跨國公司轉(zhuǎn)移價格的實施及應(yīng)對措施[J];國際經(jīng)貿(mào)探索;2002年01期

9 湯樹梅;試論上市公司同業(yè)競爭與關(guān)聯(lián)交易問題[J];河南社會科學(xué);2004年01期

10 吳雷;;對我國轉(zhuǎn)移定價管理的反思與建議[J];現(xiàn)代經(jīng)濟探討;2006年12期

相關(guān)博士學(xué)位論文 前1條

1 劉偉;在華跨國公司轉(zhuǎn)讓定價稅收規(guī)制的研究[D];東北財經(jīng)大學(xué);2009年

，

本文編號：1538653