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外企“制造亏损”的手段是母公司与子公司之间、子公司与子公司之间以转移价格的方式成就“亏损”。利用无形资产的特殊性,让国内企业在需要使用跨国公司的技术、专利、商标时,支付巨额的特许使用权费。同时,外资企业母公司拼命压低其劳务成本,子公司则向其支付高额的劳务费用,还会利用利率来实现价格转移大面积的“制造亏损”。外商“制造亏损”一是没有合理的定价标准,二是调查程序复杂,操作性不强。由于法制建设的滞后性,远远不能适应新征管需要。
Foreign-owned enterprises “means to make losses ” means that the achievement of “loss” between the parent company and the subsidiary company and between the subsidiary company and the subsidiary company by the transfer of price. Use of the special nature of intangible assets, so that domestic enterprises need to use multinational technology, patents, trademarks, the payment of a huge license fee. At the same time, the parent company of a foreign-funded enterprise desperately reduces its labor cost while the subsidiary company pays high labor costs to it and also uses the interest rate to realize the large-scale “loss making” of the price transfer. Foreign “manufacturing losses ” First, there is no reasonable pricing standards, and second, the investigation process is complex, operational is not strong. Due to the lag of legal construction, it is far from being able to meet the needs of new tax collection.