【作者】 赵旭；

【导师】 杨志安；

【作者基本信息】 辽宁大学 ， 财政学， 2012， 硕士

【摘要】 继过去二三十年的加速全球化发展步伐之后，跨国企业正面临着来自市场价格和质量方面的巨大压力，同时还面临着重大的且日益变化的监管性或非监管性约束。这些压力进一步促使跨国企业需要不断的创新、创造并选择多种有效的方式开展业务，以便保持其在所处行业的竞争力或取得竞争优势。受全球化动力的驱动，越来越多的跨国公司开始在同一集团内部的不同子公司之间进行商业交易。这表明，该类国际性关联交易的公司内部定价将会导致跨国企业的利润在多个国家进行分配，对诸如税务当局、投资者、竞争者以及跨国公司的管理当局等各个利益相关方而言，转移定价就越发显得重要了。跨国公司利用世界各国税制的差异，可以通过不当操纵转移定价来实现全球纳税义务的最小化，违背了跨国纳税人税负公平的原则和国际税收分配公平的原则。各国政府从维护自身利益出发，纷纷从税收的角度对不当操纵转移定价行为加以约束和控制，并矫正其对国际税收利益分配所造成的扭曲，于是出现了转移定价税收制度。所谓转移定价税制，是指一国政府为了防止关联企业利用转让定价经营策略和进行关联企业内部交易，侵犯本国税收权益所做出的特殊税收规定。它并非是一个专门税制，而是完善的税收制度体系的一个特殊组成部分，是政府用来对跨国公司转移定价实施政策目标控制和管理的方法和措施。独立交易原则是转移定价税收制度的基本原则，是否符合独立交易原则是制定和完善转移定价税制的重要标准和依据。独立交易原则为关联企业和独立企业提供了同等的税收待遇，消除了跨国公司利用转移定价达到减少税收负担的目的，避免税收对国际经济活动的扭曲。转移定价方法是独立交易原则在转移定价调整中的具体应用。在当前的经济环境下，公司的转移定价政策愈发重要，全球转移定价方法和政策的制定已成为跨国公司税务部门的重要任务。如何选择合适的竞价方法也是关系到公司的经营和税务风险管理和控制的决定性因素。采取防御性的转移定价策略及相应转移定价文档的准备已成为专业领域的发展趋势和要求。此外，税务机关对转移定价的检查在数量上和质量上都有新的发展和要求，随之而来更多的新的挑战也是纳税人不得不关注并集中精力应对。这些对加强我国转移定价税制的完善具有重要的实践意义。我们应该有选择地借鉴西方国家的先进经验和成熟做法，结合我国国情现状，认识并提高对转移定价的了解及采用相应的措施，来提高日益复杂化的转让定价实践。更多还原

【Abstract】 Following the past two to three decades of accelerated globalization, theMulti-national companies (MNCs) are facing the tremendous pressures from marketprices and quality, as well as significant and ever-changing supervisory andnon-supervisory constraints. These pressures in turn urge MNCs to constantly innovate,produce and select various effective means to go about their business in order to maintaintheir competitive strength and gain competitive edge. Driven by globalization, anincreasing number of MNCs begin to carry out business transactions between differentsubsidiaries within a group, which indicates that international related-party transactionsas such will lead to distribution of MNCs’ profits among many countries, therefore,transfer pricing (TP) has become increasingly important to stakeholders such as taxauthorities, investors, competitors and management of MNCs.NCs, by taking advantage of different taxation systems between countries, maymanipulate TP improperly to minimize their global tax obligations, which goes againstthe principle of fair taxation for international taxpayers and the principle of fairinternational tax revenue distribution. To protect their own economic interests,governments impose constraints and controls on improper TP manipulation from ataxation perspective, and take measures to rectify the distortions it causes to internationaltax revenue distribution, hence the TP taxation system. TP taxation system refers tospecial tax regulations aimed at preventing affiliated enterprises from infringing upon acountry’s tax benefit through TP business tactics and related-party transactions. Ratherthan a specific tax system, it is a particular component of an accomplished tax systemthat broadly encompasses governments’ approaches and measures to control andadministrate MNCs’ TP to achieve policy objectives.The arm’s length principle (ALP) is the fundamental principle of TP taxation system.Compliance with the arm’s length principle is an important criterion and basis for theestablishment and perfection of TP taxation system. The arm’s length principle states thatthe prices set between affiliated enterprises in an intra-transaction should be comparableto the prices determined between independent enterprises under the same or similar conditions, and that tax authorities of the related country have the right to makeadjustments to the prices if there are disparities. The arm’s length principle offers equaltax treatment among affiliated and independent enterprises, removes MNCs’ initiative tolessen tax burden through TP, and prevents international economic distortions caused bytaxation. TP methods are the specific application of the arm’s length principle in TPadjustment. In the present economic environment, TP is ever more vital for companies,and global TP methodology and policy has become a key role of the tax departments ofMNCs. How to select the appropriate price competition methods is also a decisive factorin companies’ operation as well as tax risk management and control. It has now become aprofessional trend and requirement to employ a defensive TP policy and prepare relevantTP documentation. In addition, tax authorities’ inspection on TP has had newdevelopment and requirements in terms of both quantity and quality. Taxpayers areobliged to cope with new challenges followed by with great concentration. Thesecircumstances have a practical significance for the improvement of China’s TP taxationsystem. We should draw lessons from the advanced experience and mature practices ofwestern countries in a selective manner, extend our knowledge of TP and relevantmeasures adopted taking into consideration China’s character in order to enhance theinitiatives to the increasingly complex of the TP.更多还原