论文部分内容阅读
利用转让定价进行避税是企业在跨国经营中普遍采用的一种方法。对已经进入了全球化竞争与经营新时代的我国来说,研究转让定价避税方法,具有下列两个方面的重大意义:其一是可为我国企业在跨国经营中利用好转让定价避税方法提供具体的指导;其二是可为我国政府对外国跨国公司在我国利用转让定价进行避税行为的治理提供帮助。本文将依次阐明三个问题:(1)转让定价方法及它对一国税负的影响,(2)我国企业在跨国经营中如何利用好转让定价避税法,(3)对外国跨国公司在我国利用转让定价进行避税行为的治理。 一、转让定价方法及它对一国税负的影响 所谓转让定价(Transfer Pricing),是指在同一经济组织的一个部门与另一个
The use of transfer pricing for tax avoidance is a common method used by companies in transnational operations. For China, which has entered a new era of global competition and management, studying transfer pricing methods for tax avoidance has the following two major implications: First, it can provide specific measures for China’s enterprises to use transfer pricing to avoid taxation in transnational operations. The second is to provide assistance to the Chinese government on the governance of foreign transnational corporations using transfer pricing to avoid taxation in China. This article will clarify three issues in order: (1) transfer pricing method and its impact on the tax burden of a country; (2) how Chinese companies use transfer pricing to avoid taxation in transnational operations; (3) foreign multinational companies in China Use transfer pricing for tax avoidance. First, the transfer pricing method and its effect on the tax burden of a country Transfer pricing refers to a department and another in the same economic organization.