跨国企业内部转移价格及避税问题研究.DOC

摘要:随着世界经济一体化和全球化的不断深入发展，跨国企业日益壮大成为各国税收的重要来源。但是在国际关联交易中,跨国企业根据各国税制差异，利用内部转移价格套取税收利益从而实现整个集团的税负最小化的避税行为，给各国税收带来严重损失。根据相关资料显示，在华跨国企业利用内部转移价格避税占到避税金额的60%以上！面对如此严峻的税收流失，我国国税总局应该正视该问题，规范跨国公司内部转移价格的相关法规，维护在华企业的公平性竞争，保护我国税收收入。本文主要从中外跨国企业利用内部转移价格达到避税目的入手，分析跨国企业内部转移价格影响因素、动机和避税的方式，并结合案例进行分析。由于转移价格调整的复杂性和多变性，我国的转移价格调整工作任重而道远。

关键词：跨国企业；转移价格；避税

Abstract:With the deeply development of Global Economic Integration and Globalization, transnational enterprises become an important tax revenue source in many countries. But in the international related-party transactions, multinational corporations based on differences in national tax system, taking advantage of internal transfer pricing tax benefits in order to achieve the group's tax burden is minimized avoidance, caused serious losses to the national tax. According to relevant statistics, in China, multinational corporations make use of Internal transfer pricing to tax avoidance accounted for 60% or more on total tax avoidance! Faced with such a severe loss of tax revenue, China's State Administration of Taxation should address the issue. First of all, China’s State Administration of Taxation should regulate multinational transfer pricing for regulations. Then, it should maintain enterprises’ fair competition in China. After that, it can protect the China's tax revenue. This article from the understanding of Chinese and foreign multinationals use transfer pricing to tax shelters to start, through the analysis of transfer pricing taxation system, in-depth understanding of China's foreign-related taxation system, and Examining the reality of China's transfer pricing taxation, and summarizing in multinational transfer pricing within the negative impact of tax avoidance, and to find optimized ways to protect our tax system. As the transfer pricing adjustment is complex and variable, the transfer pricing adjustments process will be very difficult.

Keywords: Multinational corporations；transfer pricing；tax avoidance

　　　随着全球化的不断深入发展，我国改革开放进入到一个新的阶段，对跨国企业的投资已从重规模与质量发展到重质量与效益。国务院总理温家宝在十届全国人大五次会议上作政府工作报告时强调，要全面提高对外开放水平，注重提高引进外资的质量和优化结构，更多地引进先进技术、管理经验和高素质人才。党的十七大报告提出，要拓展对外开放的广度和深度，提高开放性经济水平。面对对外开放程度的不断提高，进入中国发展的跨国企业不断增加，为了实现企业利润最大化，跨国企业主要利用了内部转移价格进行避税，它逐渐成为了各国涉外税收的主要问题，并对各国税收收入造成严重损失。

　　(1)根据相关资料显示，跨国企业内部转移价格避税占到避税金额的60%以上！我国国税总局应该正视该问题，治理跨国企业利用内部转移价格避税问题，维护在华企业的公平竞争性，保护我国税收。

　　(2)加强对跨国企业利用内部转移价格进行避税活动的研究，有助于保障我国的税收收入，有利于我国借鉴和利用跨国企业的投资质量和效益。

　　(3)经过十多年的探索和建设，我国虽然已经形成了大体符合国际惯例和我国反避税需要的转移价格税制框架，但由于我国转移价格税制的制定起步较晚，经验不足，再加之经济形势不断变化，其在若干方面还存在缺陷，需要进一步研究和完善。