转让定价对跨国企业在中国运营影响.pdfVIP

转让定价对跨国企业在中国运营的影响 摘 要 转让定价是跨国企业常用的经营管理工具。纳税筹划是财务管理中 非常重要的一环。如何筹划好转让定价的纳税问题，降低纳税风险，为 企业创造更多价值，这是众多跨国企业倍感困惑的管理难题之一。本文 试图从： 前沿部分阐述了研究的背景和意义，转让定价问题的提出以及研究 目标和方法；第一章主要介绍了转让定价的含义，并且研究了国际上对 关联企业的认定；第二章对帝人××（上海）贸易有限公司的背景,纳税 筹划实际案例的阐述，分析现状；第三章分析了国际和国内转让定价实 施的动因，实施的情况；第四章讨论了跨国企业利用转让定价进行国际 避税的情况；第五章从帝人××（上海）贸易有限公司的转让定价纳税 筹划的各个阶段:事前节税及税务预约安排、事中全面审查、事后税务稽 查应对等方面提出具体的筹划对策；第六章对跨国企业如何在经营中， 合理运用转让定价来实现其战略目标。以提供其他外商投资企业操作借 鉴。 关键词：转让定价，跨国企业，纳税筹划，预约定价，职能及风险分析 THE IMPACT OF TRANSFER PRICING TO MULTINATIONAL CORPORATION IN CHINA ABSTRACT Transfer pricing (TP) is a commonly used tool in the management of Multinational Corporation. Tax planning is an important phase in financial management. How to manage the tax affairs of transfer pricing in order to reduce the rate paying risk and add more value for the company, thats a very confused and more difficult managing issue for many Multinational Corporation. The thesis is divided into six chapters: The introduction of this thesis has elaborated the background of research, motivation, methods as well as value. Chapter one mainly introduces the connotation of transfer pricing and related parties. Chapter two introduce the background and the status of tax planning on transfer pricing of Teijin XX (Shanghai) Trading Co., Ltd. Chapter three analysis the reason of implement transfer pricing on the worldwide. Chapter four analysis the international tax avoidance, separately expounding its evolving causes, its consequence and its methods. Chapter five provide concrete planning countermeasures from these aspects: Transfer pricing tax saving programming pre-arrange and tax pre- contract; Transfer pricing tax planning overall review on time and deal w