發(fā)布時間：2018-05-17 16:46

  本文選題：集團(tuán)內(nèi)勞務(wù)轉(zhuǎn)讓定價 + 受益性測試��； 參考：《稅務(wù)與經(jīng)濟(jì)》2017年05期

【摘要】：當(dāng)前國際上還沒有一套相對統(tǒng)一的轉(zhuǎn)讓定價勞務(wù)規(guī)則。而納稅人正是利用各國國內(nèi)稅法轉(zhuǎn)讓定價勞務(wù)稅制規(guī)定的差異性,以集團(tuán)內(nèi)勞務(wù)作為載體,通過稅收籌劃實(shí)現(xiàn)稅基侵蝕利潤轉(zhuǎn)移的目的。中國作為發(fā)展中國家,在集團(tuán)內(nèi)勞務(wù)轉(zhuǎn)讓定價規(guī)則的適用和執(zhí)行方面面臨一定的問題與困境,需要采取有效的應(yīng)對措施。在集團(tuán)內(nèi)關(guān)聯(lián)勞務(wù)轉(zhuǎn)讓定價問題上,我國應(yīng)盡早建立相應(yīng)完備的實(shí)施細(xì)則,完善稅企證明責(zé)任分配規(guī)則,與國際接軌,制定和完善低附加值集團(tuán)內(nèi)勞務(wù)安全港規(guī)則,適當(dāng)提高關(guān)聯(lián)勞務(wù)交易本地文檔準(zhǔn)備金額門檻。同時,還應(yīng)當(dāng)向聯(lián)合國提出建議,推動制定集團(tuán)內(nèi)勞務(wù)費(fèi)轉(zhuǎn)讓定價規(guī)則的國際化統(tǒng)一標(biāo)準(zhǔn),避免使納稅人遵從雙重標(biāo)準(zhǔn),造成加重納稅人稅收遵從負(fù)擔(dān)的不利影響和后果。
[Abstract]:At present, there is not a set of relatively uniform transfer pricing labor rules. The taxpayers take advantage of the differences of the tax laws in different countries and take the labor service in the group as the carrier to achieve the purpose of eroding the profit transfer through tax planning. As a developing country, China is faced with some problems and difficulties in the application and enforcement of labor transfer pricing rules in the group, so it needs to take effective countermeasures. On the issue of related labor transfer pricing in the group, our country should establish relevant and complete implementation rules as soon as possible, perfect the rules of distribution of burden of proof for tax enterprises, integrate with the international standards, and formulate and perfect the safe port rules for labor services in low value-added groups. Appropriately raise the threshold of local document preparation for related services transactions. At the same time, suggestions should also be made to the United Nations to promote the development of an international uniform standard for the pricing rules of transfer of labour costs within the group, so as to avoid double standards for taxpayers and increase the burden of tax compliance on taxpayers.
【作者單位】： 廈門大學(xué)法學(xué)院;
【基金】：國家社科基金重點(diǎn)項目“應(yīng)對BEPS背景下完善中國反避稅法律體系研究”(項目編號:14AZD153)的子課題“BEPS行動計劃與中國特別反避稅制度完善研究”的階段性成果
【分類號】：F275;F276.7

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