文档介绍：学号:2008980
天津商业大学毕业论文
海关应对跨国公司转移定价的浅议
The transfer pricing, standing on the Customs supervision position
二级学院继续教育学院
专业班级 2008工商管理
学生姓名靳哲
指导老师尹明远副教授
2010年5月10日
摘要:当代世界经济的一个显著特点是跨国公司的大量涌现,并在世界经济舞台上发挥着日益重要的作用。随着全球经济一体化的进程逐步加快,跨国公司的经营策略和行为受到世界各国的普遍关注,其中,跨国公司的转移定价行为更是备受理论界和实务界瞩目,具有很强的研究必要性和实际意义。
改革开放以来,特别是加入WTO以后,随着中国市场的进一步开放,中国在吸收外商直接投资上取得了重大的进展,越来越多的跨国公司以独资、合资、合作、分支机构等各种形式涌入我国。尽管形式不一,在华跨国公司普遍存在着利用转移定价进行内部贸易转移利润的行为,而不管这些行为是否是出于降低税负的动机,都必定会使我国的税收减少,既影响财政收入,也影响了我国正常的经济秩序。而这也表明,我国防范跨国公司转移定价的法律法规制度还不健全,措施也不完善,需要借鉴国际先进经验进行必要的改进从而对转移定价实施有效控制。
本文从海关对于跨国企业转移定价进行监管的角度进行研究,全文共分为五章,分别阐述了转移定价的理论基础;对转移定价进行剖析;分析转移定价对于中国经济的影响,提出相应的对策;阐述国内外对于跨公司转移定价的法规制度;海关和税务机关对于转移定价监管差异的比较分析,通过具体的案例分析在海关环节通过转移定价避税的主要形式,针对目前海关监管存在的一系列问题提出相应的解决方案。
关键词:海关监管,转移定价,避税,跨国公司
ABSTRACT:The multinational corporation massively emerges, and is playing a vital role in the world economic stage day by day, which is a remarkable characteristic in current world economy. Nowadays, with the process of world economic integration gradually speeds up, Multinational Corporation’s management strategy and behavior receive universal attention of various countries. Among that, Multinational Corporation’s transfer pricing is the focus, which have strong value of research and practice.
Since reform and opening-up, especially after entering the WTO, with the further opening of Chinese market, China made great progress in absorbing the foreign investment, more and more trans-corporations pour into our country in various kinds of forms, such as individual proprietorship, joint-venture, cooperation, branch, ect. Though the forms differ, trans-corporations in China generally utilize transfer pricing to shift profits on inside trade, and no matter whether these behavior is on the purpose to avoid taxes or not, it must reduce our country’s tax e, influence the fiscal revenues and our country’s normal economic order. And this indicates that our country’s laws, regulations and measures against trans-corporation transfer pri