【作者】 赵晋琳；

【导师】 宋献中；

【作者基本信息】 暨南大学 ， 会计学， 2005， 博士

【摘要】 跨国公司内部转让定价与相应的政府管制是经济全球化中的一个焦点问题。本文以跨国公司的转让定价及其政府管制为研究对象,对其未来的发展趋势--预约定价进行了研究和探讨。跨国公司转让定价是涉及多个利益主体的博弈过程,通过转让定价在全球范围内进行资源配置是跨国公司降低交易成本的必然选择。同时,各东道国和母国在税收待遇和市场条件等方面的差异使得跨国公司能够通过转让定价获取潜在利益。不当的转让定价管理将损害各东道国和(或)母国的利益,从而导致各国政府对转让定价的管制。预约定价制使转让定价的政府监管从事后调整模式转变为事先协议模式,它避免了事后调整模式的内在局限性,有效地降低了征纳过程中的交易成本。预约定价税务实践带来了一系列的理论问题。本文在分析了预约定价的定义、预约定价的税收理论基础、预约定价的主体、原则和法律基础后,重点研究了预约定价的定价机理,并运用数理经济学原理建立了不同约束条件下的预约定价模型。为了借鉴国外先进经验,本文进一步对预约定价实践进行了国际比较,并获得了具有现实意义的教训和启示。最后,本文分析了我国现行转让定价税制的不足以及推行预约定价税制的必要性与可行性,并针对目前存在的困难提出了应对措施。更多还原

【Abstract】 Transfer Pricing of multinational enterprises and the relevant government regulation are hot issues in economic globalization. In view of that, this paper makes an extensive research on these issues, as well as the Advance Pricing Arrangements, which seems to be the trend of Transfer Pricing regulation.Transfer Pricing of multinational enterprises can be viewed as a process of dynamic game played by multiple agents of different interest. It is essential for multinational enterprises to optimize the distribution of resources through transfer pricing to reduce transaction costs. Meanwhile, the differences in taxation and market conditions between the home country and host countries can benefit multinational enterprises potentially through transferring pricing management.However, transfer pricing abuse can impair the interest of the home country and/or host countries. Henceforth, government regulations on transfer pricing are initiated. Advance Pricing Arrangements transfers the government regulation on transfer pricing from post-modification mode to pre-agreement mode, which avoids the limitation of post-modification and reduces effectively the transaction costs of tax collection.Advance Pricing Arrangements practice brings about a series of theoretical issues. After intensive analysis of the definition, the taxation theoretical basis, the principals, the principles and the legal basis of Advance Pricing Arrangements, this paper focuses on the mechanism of Transfer Pricing under Advance Pricing Arrangements and proposes two differently constrained mathematical pricing models of Advance Pricing Arrangements.To draw on the experience of foreign countries, this paper makes detailed comparison of practices of Advance Pricing Arrangements worldwide and comes up with a few salutary lessons and practical implications. Furthermore, this paper examines the drawbacks of Transfer Pricing regulation system in China and stresses the necessity and feasibility to implement Advance Pricing Arrangement in China, and finally, countermeasures are suggested for the difficulties currently confronted.更多还原