论文部分内容阅读
本文紧跟国家税务总局提出的“市场溢价”理念,针对当下实践中运用该理念面临的难题,通过厘清“市场溢价”的含义、形成机制及表现,进行理论模型探讨和模拟案例分析,首次以“五分步贡献分析法”量化分析了“市场溢价”产生的超额利润,并为在特别纳税调整中做相应安排提出了较具可行性的解决方案,进一步完善了我国现行反避税理论体系,为“市场溢价”理念的应用提供了新的思考和借鉴。
In accordance with the concept of “market premium ” put forward by the State Administration of Taxation, aiming at the problems of using this concept in current practice, the paper clarifies the meaning of “market premium ”, forms the mechanism and performance, discusses and simulates the theoretical model For the first time, we use “five-step contribution analysis” to quantitatively analyze the excess profits generated by “market premium ” and put forward more feasible solutions to make corresponding arrangements in the special tax adjustment so as to further improve The current anti-tax avoidance theory system in our country provides a new thinking and reference for the application of the concept of “market premium”.