本文選題：無形資產 + 轉讓定價��； 參考：《北京外國語大學》2017年碩士論文

【摘要】：隨著信息化時代的到來,無形資產在企業(yè)的價值逐漸凸顯并成為企業(yè)發(fā)展戰(zhàn)略中的重要杠桿�？鐕瘓F利用許可和成本分攤協(xié)議等,以偏離公平交易原則的方式進行無形資產轉讓,將企業(yè)利潤實現(xiàn)不同稅率區(qū)的轉移,侵蝕相關國家的稅基,無形資產的獨特性使得現(xiàn)有制度下的可比分析失靈。晚近,OECD等國際組織啟動行動計劃,在無形資產轉讓定價制度中加入事后調整機制,細化利潤分割法的適用指導,解決經(jīng)濟活動與經(jīng)濟價值不匹配的問題,以期產生合理的稅收和投資效應。本文旨在研究現(xiàn)有無形資產轉讓定價的制度特點,結合最新的稅收籌劃案例,分析現(xiàn)有制度在防止跨國集團激進避稅行為的局限性和最新發(fā)展,探討可行的制度完善方案。文章分為四部分。第一部分討論轉讓定價語境下無形資產的界定和特征,與OECD雙邊稅收協(xié)定范本及國際財務會計中的無形資產進行比較區(qū)分,聯(lián)系特征分析無形資產用于國際避稅的原因與主要方式,提出無形資產轉讓定價在評估和征管方面面臨的難題,引出文本試圖解決的問題。第二部分著重介紹無形資產轉讓定價適用的基本原則——公平交易原則——的內涵外延,分析公平分配標準作為公平交易原則的補充的優(yōu)勢和發(fā)展方向。該部分還介紹了 OECD、美國和中國關于無形資產轉讓定價的主要制度沿革和特色,結合當前稅基侵蝕和利潤轉移議題的研究成果,分析無形資產轉讓定價制度的新近發(fā)展。第三部分列示了當前最為經(jīng)典的稅收籌劃結構,結合Uber公司和Apple公司的案例展示無形資產在轉讓過程中利用各國稅法的特殊規(guī)定,通過許可協(xié)議和成本分攤協(xié)議將巨額利潤轉移至低稅地,論證無形資產轉讓定價在實務操作中與公平交易原則的偏離,以及對發(fā)展中國家利益的損害。第四部分總結位于現(xiàn)有轉讓定價規(guī)則核心的公平交易原則在解決利用無形資產轉讓定價進行避稅這一問題中的局限,并適當提出可行的解決方案。建議將公式分配法采用的統(tǒng)一稅基和分攤公式因素納入利潤分割法下,作為新型定價模型,用企業(yè)的固定資產、職工薪資和銷售額等貢獻因數(shù)使利潤分配合理反映企業(yè)的經(jīng)濟活動狀況。此外,放寬無形資產的轉讓定價方法選用限制,為利潤分割法或利潤分配法的優(yōu)先適用提供基礎;調整市場溢價等特殊區(qū)位優(yōu)勢在可比分析中的步驟,并將其納入利潤分割法或利潤分配法的貢獻判斷因素體系。另外,在征管方面,借助全球稅收情報交換制度發(fā)展的成果,獲取轉讓定價分析和審查所需的信息。
[Abstract]:With the arrival of the information age, the value of intangible assets in the enterprise gradually highlights and become an important lever in the enterprise development strategy.Multinational groups make use of licensing and cost sharing agreements to transfer intangible assets in ways that deviate from the principle of fair trade, and transfer profits from different tax zones, thus eroding the tax base of the countries concerned.The uniqueness of intangible assets makes the comparable analysis under the existing system fail.Recently, OECD and other international organizations launched an action plan to add a mechanism of post adjustment to the pricing system for the transfer of intangible assets, to refine the applicable guidance of the profit division method, and to solve the problem of mismatch between economic activities and economic value.With a view to producing reasonable tax and investment effects.The purpose of this paper is to study the institutional characteristics of the transfer pricing of intangible assets, analyze the limitations and recent development of the existing system in preventing radical tax avoidance by transnational groups, and discuss the feasible scheme to perfect the system in combination with the latest cases of tax planning.The article is divided into four parts.The first part discusses the definition and characteristics of intangible assets in the context of transfer pricing, and compares them with the model OECD bilateral tax treaty and the intangible assets in international financial accounting.This paper analyzes the reasons and main ways of intangible assets being used in international tax avoidance, puts forward the problems in evaluation and collection and management of intangible assets transfer pricing, and leads to the problems that the text tries to solve.The second part mainly introduces the connotation and extension of the basic principle of the transfer pricing of intangible assets-the principle of fair trade, and analyzes the advantages and development direction of the fair distribution standard as a supplement to the principle of fair trade.This part also introduces the evolution and characteristics of OECD, the United States and China on the transfer pricing of intangible assets, and analyzes the recent development of the transfer pricing system of intangible assets based on the current research results of tax base erosion and profit transfer.The third part lists the most classical tax planning structure, combining the cases of Uber and Apple to show that intangible assets make use of the special provisions of various countries' tax laws in the process of transfer.By means of licensing agreement and cost sharing agreement, the huge profits are transferred to a low tax area, which demonstrates the deviation of the transfer pricing of intangible assets from the principle of fair trade in practical operation and the harm to the interests of developing countries.The fourth part summarizes the limitations of the principle of fair trade which lies at the core of the existing transfer pricing rules in solving the problem of tax avoidance by using the transfer pricing of intangible assets and puts forward appropriate feasible solutions.It is suggested that the unified tax base and the allocation formula used in the formula distribution method should be incorporated into the profit division method, and used as a new pricing model, and the fixed assets of the enterprise should be used.Contribution factors such as employee salary and sales make profit distribution reflect the economic activity of the enterprise.In addition, to relax the restrictions on the transfer pricing of intangible assets, to provide the basis for the preferential application of the profit division method or the profit distribution method, and to adjust the steps of special location advantages such as market premium in comparable analysis,And put it into the contribution judgment system of profit division method or profit distribution method.In addition, in the aspect of collection and management, the information needed for the analysis and review of transfer pricing is obtained with the help of the development of the global tax information exchange system.
【學位授予單位】：北京外國語大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.22

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