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转让定价是被跨国纳税人广泛运用的一种避税手段。在我国通常表现为商品交易中的转让定价、无形资产转让定价、提供劳务的转让定价、贷款的转让定价等四种形式。本文以为应制订如下措施开展反避税:1)完善我国涉外税收法规;以求符合国际惯例;2)加强对企业征管,提高管理水平;3)与国际上有税收关系的国家建立双边或多边的税收协定;4)对财务上调整转让定价作出具体明确的规定;5)加强部门之间的横向联系,互相配合。
Transfer pricing is a tax avoidance method widely used by multinational taxpayers. In our country, there are usually four forms: transfer pricing in commodity trading, transfer pricing of intangible assets, transfer pricing of labor services and transfer pricing of loans. This paper argues that the following measures should be formulated to combat anti-avoidance: 1) improve China’s foreign tax laws and regulations in order to comply with international practice; 2) strengthen the collection of enterprises, improve management; 3) with the international tax-binding countries to establish bilateral or multilateral Tax agreement; 4) the financial adjustment transfer pricing to make specific and specific provisions; 5) to strengthen the horizontal relations between departments, complement each other.