外商投资企业转让定价的税务研究.pdf

首都经济贸易大学
硕士学位论文
外商投资企业转让定价的税务研究
姓名:郑思静
申请学位级别:硕士
专业:财政学
指导教师:孟芳娥
20080501
首都经济贸易大学硕士学位论文《外商投资企业转让定价的税务研究》
摘要
转让定价作为外商投资企业内部交易的必然产物,外商投资企业进行管理的必要
手段,外商投资企业实现战略目标的有力工具,它的存在引起了外商投资企业、各国
税务机关和会计师事务所的高度重视。
随着我国改革开放的不断深入,吸引了越来越多的外商投资企业来我国投资,那
么转让定价所引起的税收问题在我国也同样存在,这就必然会引起我国税务机关的特
别关注,从而开展对于外商投资企业转让定价的调查、研究和调整。
本文的研究方法是从理论研究入手,对实践进行分析,最终提出了完善我国转让
定价税制的相关对策。首先,从税收角度分析,外商投资企业的转让定价行为会对一
国的税收造成影响,侵害一国的税收利益,造成国际税收争议,同时也会引起国际双
重征税问题。其次,通过对我国外商投资企业转让定价避税的现象和特征进行间接论
证和阐述,认为我国存在着“双向避税”现象。第三,对美国、OECD 等国家的转让
定价税制进行深入研究。最后,根据我国转让定价税制中存在的不足,提出相关建议。
面对外商投资企业转让定价所引起的税收问题,笔者认为,一方面,我国要不断
完善转让定价税制,以保障其税收利益,另一方面,我国要鼓励双边或多边预约定价
协议在实践中的运用,鼓励与相关国家的税务机关开展同期税务检查,以解决转让定
价所引起的国际税收争议和国际双重征税问题。





关键词:转让定价转让定价税制外商投资企业









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首都经济贸易大学硕士学位论文《外商投资企业转让定价的税务研究》
Abstract
Transfer pricing is the inevitable product of internal transactions of the foreign
investment enterprises (“FIEs”), is the necessary management means of FIEs and is the
powerful tool to achieve strategic objectives of FIEs. Therefore, the FIEs, tax authorities
and accounting firms have pay more attention on it.
With the continuing reforming and opening up, China has attracted a growing number
of FIEs investment, then the taxation problem of transfer pricing also existed in our
country, so the tax authorities have paid more attention on this issue and have taken
relevant measures to investigate this issue.
In my paper, the study method is from theory to practice, and give some suggestion to
perfect the transfer pricing taxation system of our country in the end. The paper mainly
includes 4 aspects. In the first place, I take the theoretical analysis of the taxation problem
of transfer pricing. From the point of view of taxation, the transfer pricing of FIEs may
damage the tax bases of a country, cause the international tax controversy and bring the
international double taxation problems. Secondly, I analyze the phenomenon and the
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