【作者】 刘萍；

【导师】 颜运秋；

【作者基本信息】 湘潭大学 ， 经济法， 2008， 硕士

【摘要】 随着我国市场经济的快速发展,作为市场经济的主体之一的关联企业发展为社会主义市场经济发展的主要生产组织者和财富创造者。转让定价是关联企业在生产经营中的重要战略措施。正常交易下的关联企业间的转让定价行为是不会损害我国税收。然而,非正常交易的关联企业定价机制会规避我国税法,减少税收负担,并获取关联企业整体利润的最大化。作为有“避税港的保卫神”之称的《外商投资企业和外国企业所得税法》和《企业所得税暂行条例》已于2008年1月1日退出了历史舞台,旨在创造税收公平环境的两税合并后的新《企业所得税法》正发挥其应有的作用。两税合并后内外资企业所得税税率、税收优惠及减免期限等的变化将会给关联企业间转让定价带来新的挑战。在新税收环境下,无论是在理论上还是实际操作中,关联企业都可以利用关联企业间的转让定价行为进行避税。由于我国现行的转让定价法律规制处于刚刚完善阶段,难免存在种种不足之处,不能有效地对之进行规范。本文对转让定价行为进行分析,并根据我国现行的税收环境来审视、评价现行国内转让定价法律规范,进而提出我国转让定价法律规范的相关问题及解决的建议。本文先简单介绍了转让定价的基本原理和主要表现形式及基本分类,并介绍了转让定价合法性的认定标准——正常交易原则。在第二部分,本文先简单介绍了并比较了国际上就转让定价法律规制,再次主要简述了国际上的转让定价法律规制对我国转让定价法律规范的启示。在第三部分,本文介绍了在不同税收环境下的转让定价行为,并着重分析了两税合并前后转让定价行为的差异性。在第四部分,本文先介绍了两税合并后发生在非正常交易情况下的转让定价行为对我国税收的损害,并着重阐述了尽管非正常交易情况下的转让定价行为严重侵害我国税收,但我国现行的《关联企业间业务往来税务管理规程(试行)》和相关法律法规却存在很多不足,不能对非正常交易的转让定价行为进行规范。在文章的最后一部分,本文指出我国应该根据新《企业所得税法》来研究转让定价法律规范,了解新税收环境下的转让定价行为的特征和性质,借鉴国外对转让定价的研究,来制定转让定价法。本文从实体法和程序法的角度提出了完善转让定价法的建议,并提出了引进公益诉讼等争议解决机制来保护国家税收和非关联企业的税收利益的观点,以有效地规制和防范关联企业在新的税收环境下利用转让定价进行避税,规范税务机关在审查关联企业转让定价的行为,使税务机关能够依法行政。这对中国当前具有重大的理论意义和现实意义。更多还原

【Abstract】 With the economic develops steadily and quickly, the correlated enterprise which is one of the main associations for the development of the socialist market economic becomes the main organizers of production and wealth creators. The transfer pricing is the most important strategic measure of the correlated enterprise. Generally speaking, the transfer pricing which is in the normal transactions between the correlated enterprises will not damage revenue, however, the transfer pricing which is in the non-normal transaction will be against our tax laws, and it will reduce the tax burden of the correlated enterprise, the correlated enterprises also have access to get the maximization of the correlated enterprises’profit. Income Tax Law of the people’s republic of china for Enterprise with Foreign Investment and Foreign Enterprises and Provisional Regulations on Corporate Income Tax, which are called as the heaven of the tax-evasion, had been repealed on Jan 1, 2008. Meanwhile, as the merger of the two tax laws, The Law of the People’s Republic of China on Enterprise Income Tax with aims to create the fair taxation has been playing an important role. It has brought out many changes to the correlated enterprise, such as the same tax rate、tax incentives、tax relief deadline and so on, which will give some new opportunities to the correlated enterprise, and all of these will lead the correlated enterprise to have new transfer pricing behaviors. Under the new tax environment, the correlated enterprise can use the transfer pricing to avoid taxation both in theory and practice. However, as the existing regulations of the transfer pricing of the correlated enterprise have too many inevitable deficiencies to be effectively carried out on the norms.This paper analyzes the transfer pricing of the correlated enterprise, it also examines and evaluates our country’s existing regulations of transfer pricing, and puts off some advice of rebuilt the transfer pricing law. At the first part of the paper is the brief introduction of basic theory、system and the sorts , and then it introduces the arm’s length standard which is the standard of recognizing the transfer pricing. In the second part, the paper introduces the transfer pricing laws of other organizations and countries; it also makes some comparisons between them. At this part, it pays more attention to the inspiration which the comparisons give to us. In the third part, the paper introduces the different characters of the two tax laws, and the different behaviors of the transfer pricing which are not in the same tax environment,and it focuses on analysis of the differences of behaviors of the transfer pricing which are not in the same tax environment. In the fourth part, the paper firstly introduces the damage to tax revenue when the transfer pricing have been used in the non-normal transactions between the correlated enterprise , and then it points out that there is no effective laws to regulate this action because our existing transfer pricing laws are imperfect . In the last part of the paper, it points out that it is very necessary for our country to study the system of transfer pricing law and understand the characteristics of the transfer pricing in the new tax environment, and our country also needs learn from other countries’advances to legislate The laws of the People’s Republic of China on the transfer pricing to regulate the transfer pricing in the new tax environment. Meanwhile, we should learn from other countries’achievements to regulate and prevent the new transfer pricing that the correlated enterprise use to evade the taxation. The laws of the People’s Republic of China on the transfer pricing will not only norm the transfer pricing of the correlated enterprise, but also standardize the official action of the tax authorities. At the same time, it should also develop the mechanisms of dispute resolution to provide the procedure safeguards for both our country and the correlated enterprise, as it believes that it is necessary for us to introduce the public interest litigation to the mechanisms of dispute resolution, which is of great theoretical and practical significance.更多还原