跨国公司转让定价法律制度的分析研究.pdfVIP

3．3．2我国跨国公司转让定价法律制度的完善阶段···························16 3．4我国跨国公司转让定价法律制度存在的问题······························18 3．4．1立法上的不足·····················································18 3．4．2实践中的不足·····················································2l 4应对跨国公司滥用转让定价的法律制度建议………………………23 4．1跨国公司转让定价法律制度在立法领域的完善···························23 4．1．1对关联企业认定的完善·············································23 4．1．2灵活运用调整方法·················································23 4．1．3下调企业所得税税率···············································24 o·，!···”g o····”···““O 4．1，4统一税收优惠政策”．?·÷一．o O”．··”．··!，．db o··24 4．1．5具体转让定价调整方法的完善·······································24 4．1．6其他事项的完善···················································24 4．2跨国公司转让定价法律制度在实践领域的完善···························25 4．2,1扩大转让定价管理范围·············································25 4．2．2引入转让定价调整内部管理制度·····································25 4．2．3加强审计工作·····················································25 4．2．4建立税务系统内部协调机制·········································25 4．2．5加强税务机关与其他机构的联系·····································25 4．2．6加强对外商投资企业的所得实行核实制度·····························26 4．2．7加强转让定价规制的队伍建设·······································26 结j吾·”一·””···”一一··一一···”””一··一”””·””””·”””·．27 参考文献·······························································28 致 谢·一一··一··········一·····”一·一···········一一·一··”一一·一··31 发表论文……………………···…··………………···………·32 陈伟：跨国公司转让定价法律制度研究 中文摘要中又捅斐 随着经济全球化进程的加快，跨国公司(及其关联企业)的触角在世界范围 内越来越广，特别是在二十世纪六十年代之后，随着跨国公司的扩张，其内部贸 易迅速增加，这一方面给跨国公司带来了巨大的利益，另一方面，与内部贸易紧 密相连的滥用转让定价问题则越来越伤害到各国的合法权益。跨国公司对转让定 价的运用是必要的，因为要进行内部交易，就必然会有内部交易的定价(即转让 定价)，但是转让定价的滥用却给各国，特别是给东道国带来了很多问题，最为 显著地便是东道国税收的减少，以及直接附带的不正当竞争等问题。 为维护国家的正当利益，必须对跨国公司滥用转让定价的行为进行法律规 制，本文的研究对象就是跨国公司转让定价的法律制度问题。公司天生的逐利性 与国家征收合理税款不是一对不可调和的矛盾，基于此，本文从东道国角