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本文以外商投资企业的转让定价为研究对象。转让定价是指关联企业之间进行商品、劳务、资金和无形资产等内部转让的定价行为。外商投资企业已成为我国经济中的重要支柱,对我国经济改革和发展做出了重大的贡献。但是,外商投资企业亏损问题日益突出,不容忽视。本文分析了利用转让定价手段是外商投资企业虚亏实盈的重要原因。论文的主要内容包括三个部分:外商投资企业转让定价的间接证据、主要手段和动机驱动。最后,提出治理我国外商投资企业的转让定价问题还需要借鉴国际惯例,制定合理的转让定价税制,加大执法力度,减少人为因素,加强国际间的税务合作,创造公平的竞争环境。
In this paper, the transfer pricing of foreign-invested enterprises as the research object. Transfer pricing refers to the pricing behavior of the related transfer of goods, services, capital and intangible assets between related enterprises. Foreign-invested enterprises have become an important pillar in China’s economy and have made significant contributions to China’s economic reform and development. However, the loss of foreign-funded enterprises has become increasingly prominent and can not be ignored. This paper analyzes the use of transfer pricing is the important reason for foreign-invested enterprises real profit and loss. The main content of the dissertation includes three parts: Indirect evidence of transfer pricing of foreign invested enterprises, the main means and motivation. Finally, it is still necessary to draw lessons from international practices, formulate a reasonable transfer pricing tax system, increase law enforcement, reduce human factors, strengthen international tax cooperation and create a fair competitive environment.