【作者】 张浩；

【导师】 唐明； 左亚林；

【作者基本信息】 湖南大学 ， 税务（专业学位）， 2014， 硕士

【摘要】 资源和人力成本优势让我国成为外资企业制造业聚集地，我国转让定价税制日益完善和规范，税务机关反避税操作流程日益高效严格，使得这些承担单一制造功能的企业在我国面临着越来越严重的转让定价税务风险。日立苏州属于计算机硬件制造业、被日立中国和日本日立株式会社控股、只进行单一的生产制造、产成品都售回日本，由母公司负责销售，在行业属性、股权结构、功能定位和交易模式上与单一功能风险企业十分契合。作为制造业单一功能风险企业的典型代表，日立苏州的处境和面临的转让定价税务风险以及其应对策略均具有典型性和代表性，本文以日立苏州为案例，对其转让定价风险防控策略进行分析。日立苏州服从企业集团整体定价策略造成了企业自身的转让定价风险，日立苏州最大的风险点在于运用成本加成法定价时没有比照同业利润率，将成本加成率定得过低。在准备同期资料过程中会牵涉转让定价方法的分析，根据税法规定和企业自身特殊性选择最恰当的定价方法，将定价理由在同期资料中详细阐述，结合企业只承担生产性单一功能的实际情况和企业面临的人工成本、原材料成本上涨等具体原因对利润率偏低进行解释说明，力求取得税务机关的认可，同时尽可能申请预约定价。在案例分析的基础上，得出企业防控转让定价税务风险的管理策略与操作要领。第一，认清企业所面临的税务法律环境和税务监管环境，不能触碰法律红线，提交资料要符合当地税务机关关注重点。第二，建立以同期资料为依托的转让定价税务风险识别和评估机制，利用同期资料准备对企业涉税风险进行自查，识别风险并积极应对。第三，同期资料准备要从企业功能风险与利润匹配性、转让定价方法选取的合理性、可比性分析的有效性三个方面进行重点把控。第四，权衡利弊根据企业自身情况尽早申请预约定价安排。更多还原

【Abstract】 Resources and humanresource advantage attractive foreign investme nt to china toset more manufacturing enterprise, the trans fer pric ing tax system in our country isincreasingly perfect and standard, the tax authority anti-avoidance operating processis becoming more and more effic ient, limited functio n of enterprise is facing moreserious risk of tra nsfer pric ing ta x because of more strictly trans fer pric ing taxsystem.Hitachi Suzhou belongs to the comp uter hardware ma nufacturing, Hitac hi disp layco.LTD a nd Hitachi China co.LTD are controllingshareho lders, limited function o fenterprise, products are sold back to Hitachi d ispla y co.LTD. In the industry property,equity structure, function and transaction model fits well with single function riskenterprise, as a representative of the ma nufacturing, Hitachi Suzhou situation and thetransfer pric ing ta x risk, as well as its strategies, are typica l and representative. It isvery useful to analyzes the trans fer pric ing risk preve ntion and control strategies ofHitachi Suzhou. The biggest risk of Hitachi in Suzhou is that its rate of profit is not inthe market standards, puts the cost plus rate too low。In preparation for the sa me datawill be invo lved in the process of the ana lys is o f the trans fer pricing methods,accord ing to the provis ions of the tax law and the ir own particularity to choose themost appropriate pric ing method, expla in the pric ing reason and the reason in detail.Let the tax authorities know the proble m of enterprises, such as the ris ing labor costs,rising cost of raw materials, etc.The key of enterprise risk preventio n and control of trans fer pric ing ta x measuresand operation can include fo ur points.F irst, understand ing the ta x law a nd the taxregulation e nviro nment o f enterprise. It should not touc h the law of red line, theinformatio n should conform to the require ments o f the local tax a uthorities. Second,set up the tax risk identificatio n and assessment mechanis m based on the same datatransfer pricing, us ing the same data to prepare to checking enterprise tax risk,identify risks and active ly deal with it, third, The keys of the materia l of the sameperiod are the enterprise risk and profit over the same period data matching, therationa lit y of the selection o f trans fer pric ing method, the effective ness of thecomparable ana lys is three aspects. Fourth, as soon as possib le to apply for advancepricing agreement according to their own situation.更多还原