【摘要】：資源和人力成本優(yōu)勢(shì)讓我國成為外資企業(yè)制造業(yè)聚集地，我國轉(zhuǎn)讓定價(jià)稅制日益完善和規(guī)范，稅務(wù)機(jī)關(guān)反避稅操作流程日益高效嚴(yán)格，使得這些承擔(dān)單一制造功能的企業(yè)在我國面臨著越來越嚴(yán)重的轉(zhuǎn)讓定價(jià)稅務(wù)風(fēng)險(xiǎn)。 日立蘇州屬于計(jì)算機(jī)硬件制造業(yè)、被日立中國和日本日立株式會(huì)社控股、只進(jìn)行單一的生產(chǎn)制造、產(chǎn)成品都售回日本，由母公司負(fù)責(zé)銷售，在行業(yè)屬性、股權(quán)結(jié)構(gòu)、功能定位和交易模式上與單一功能風(fēng)險(xiǎn)企業(yè)十分契合。作為制造業(yè)單一功能風(fēng)險(xiǎn)企業(yè)的典型代表，日立蘇州的處境和面臨的轉(zhuǎn)讓定價(jià)稅務(wù)風(fēng)險(xiǎn)以及其應(yīng)對(duì)策略均具有典型性和代表性，本文以日立蘇州為案例，對(duì)其轉(zhuǎn)讓定價(jià)風(fēng)險(xiǎn)防控策略進(jìn)行分析。日立蘇州服從企業(yè)集團(tuán)整體定價(jià)策略造成了企業(yè)自身的轉(zhuǎn)讓定價(jià)風(fēng)險(xiǎn)，日立蘇州最大的風(fēng)險(xiǎn)點(diǎn)在于運(yùn)用成本加成法定價(jià)時(shí)沒有比照同業(yè)利潤(rùn)率，將成本加成率定得過低。在準(zhǔn)備同期資料過程中會(huì)牽涉轉(zhuǎn)讓定價(jià)方法的分析，根據(jù)稅法規(guī)定和企業(yè)自身特殊性選擇最恰當(dāng)?shù)亩▋r(jià)方法，將定價(jià)理由在同期資料中詳細(xì)闡述，結(jié)合企業(yè)只承擔(dān)生產(chǎn)性單一功能的實(shí)際情況和企業(yè)面臨的人工成本、原材料成本上漲等具體原因?qū)麧?rùn)率偏低進(jìn)行解釋說明，力求取得稅務(wù)機(jī)關(guān)的認(rèn)可，同時(shí)盡可能申請(qǐng)預(yù)約定價(jià)。 在案例分析的基礎(chǔ)上，得出企業(yè)防控轉(zhuǎn)讓定價(jià)稅務(wù)風(fēng)險(xiǎn)的管理策略與操作要領(lǐng)。第一，認(rèn)清企業(yè)所面臨的稅務(wù)法律環(huán)境和稅務(wù)監(jiān)管環(huán)境，不能觸碰法律紅線，提交資料要符合當(dāng)?shù)囟悇?wù)機(jī)關(guān)關(guān)注重點(diǎn)。第二，建立以同期資料為依托的轉(zhuǎn)讓定價(jià)稅務(wù)風(fēng)險(xiǎn)識(shí)別和評(píng)估機(jī)制，利用同期資料準(zhǔn)備對(duì)企業(yè)涉稅風(fēng)險(xiǎn)進(jìn)行自查，識(shí)別風(fēng)險(xiǎn)并積極應(yīng)對(duì)。第三，同期資料準(zhǔn)備要從企業(yè)功能風(fēng)險(xiǎn)與利潤(rùn)匹配性、轉(zhuǎn)讓定價(jià)方法選取的合理性、可比性分析的有效性三個(gè)方面進(jìn)行重點(diǎn)把控。第四，權(quán)衡利弊根據(jù)企業(yè)自身情況盡早申請(qǐng)預(yù)約定價(jià)安排。
[Abstract]:The advantages of resources and manpower cost have made our country a manufacturing gathering place for foreign-funded enterprises. Our transfer pricing tax system has become increasingly perfect and standardized, and the tax authorities' anti-tax avoidance operation process has become increasingly efficient and strict. These enterprises with single manufacturing function are facing more and more serious tax risk of transfer pricing in China. Hitachi Suzhou, which belongs to the computer hardware manufacturing industry, is controlled by Hitachi China and Japan's Hitachi Co., Ltd., which only carries out a single manufacturing process. The finished products are sold back to Japan, and the parent company is responsible for sales, industry attributes, and equity structure. Functional positioning and trading model with a single function of risk enterprises very suitable. As a typical representative of single-function venture enterprise in manufacturing industry, the situation of Hitachi Suzhou, the tax risk of transfer pricing and its countermeasures are typical and representative. This paper takes Hitachi Suzhou as a case study. This paper analyzes the risk prevention and control strategy of transfer pricing. The whole pricing strategy of Hitachi Suzhou has caused the transfer pricing risk of the enterprise itself. The biggest risk point of Hitachi Suzhou is that the cost addition rate is too low when the cost addition method is not compared with the profit rate of the same industry. The analysis of transfer pricing methods will be involved in the preparation of simultaneous data. According to the provisions of the tax law and the particularity of the enterprise itself, the most appropriate pricing method will be selected, and the pricing reasons will be elaborated in detail in the data of the same period. According to the actual situation that the enterprise only undertakes the single function of production and the labor cost and the rising cost of raw materials, the paper explains the low profit margin and tries to obtain the approval of the tax authorities. At the same time, apply for the reservation price as much as possible. On the basis of case analysis, the management strategy and operational essentials of tax risk of transfer pricing are obtained. First, understand clearly the tax legal environment and tax regulatory environment faced by enterprises, can not touch the red line of the law, the submission of information should be in line with the focus of local tax authorities. Second, establish the transfer pricing tax risk identification and evaluation mechanism based on the same period information, and use the same period information to prepare the enterprise tax risk self-inspection, identify the risk and actively deal with it. Thirdly, the data preparation of the same period should focus on three aspects: the matching of enterprise function risk and profit, the rationality of the selection of transfer pricing method, and the effectiveness of comparability analysis. Fourth, weigh the pros and cons according to the enterprise's own situation as early as possible to apply for pricing arrangements.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F416.671;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 曹建新;詹長(zhǎng)杰;;論稅務(wù)風(fēng)險(xiǎn)管理與公司治理[J];財(cái)會(huì)月刊;2010年16期

2 琚敬;楊亞東;;《特別納稅調(diào)整實(shí)施辦法(試行)》中預(yù)約定價(jià)規(guī)定的不足及完善[J];法制與經(jīng)濟(jì)(中旬刊);2010年05期

3 王s，

本文編號(hào)：2241399