在华跨国公司转让定价问题对策研究.pdfVIP

Abstract Under the background of economic globalization，more and more multinational companies will be the market entities．In a multinational companyone segment charges another at a higher or lower price for the transfer of goods or services，for the purpose of resource allocatIon，risk reduction and tax avoidance． By shifting income from high-tax·-rate nation to low-tax·-rate nation，a multinational company can achieve strategic goals of over all low tax and high income．This is so called“Transfer Pricing”；governments around the world pay close attention to the problem now．It must be the hot point of international taxation in the new century． As China enters WTD，there’¨be more and more multinational companies operating in our country．But at present,quite a lot of multinational companies in China make a“loss on surface．profit in essence”．One of the reasons for this is that they anti—avoid tax and shift profit with transfer pricing，since our income tax rate for joint ventures is rather low．Meanwhile，regulations about transfer pricing in China are not perfect．This paper suggests a practical solution to the recognition and measurement of transfer pricing in China．The proposal combines the internal with the international，and absorbs new technology from western countdes．1t is believed that the result of this research will be contributed to both theory and practice． 4 在华跨国公司转让定价问题的对策研究 刖 暑 2l世纪是经济全球化的时代，尤其是随着我国加入WTO，越来越多 的跨国公司将进驻中同市场。为了更好地迎接经济一体化的挑战，我们 有必要理性而冷静地考虑一下当前的局势与问题。 回顾改革开放20年，我国始终积极弓}入外资。仅以l海为例，在过 去的lO年中， 吸收外资基本呈现上升趋势(见F表与下图)。其中， 跨国公司的投资项目目益增多，规模日益扩大。尤其足全球500强的加 入，进一步表明了跨国公司的繁荣与兴旺。据上海市外资委截止99年 8月的统计，全球500家最大的跨国公司已有254家进入上海，占500 强的50．8％，分别来自10多个国家和地区。 (单位：万美元) 年份 1990 1991 1992 1993 1994 }吸收外资金额j 77970 86595 223790 3175∞ 398897 年份 1995 1996 1997 1998 1999 【吸收外资金额：529870 750995 634508 481550 599909 (资料来源：2000《上海统计年鉴》) 5 然而，在跨国公司蓬勃发展的表象之下，其给我国带来的经济效益 究竟如何昵?从表面I二看，大多数在华跨国公司帐面连年亏损，其余的 也仅是微利而已。据小完全统计，在沪跨国公司的盈利面约为321‘，另 有1跚自称不盈利。但是，与此同时，跨围公司投资金额逐年递增，生 产规模日益扩大，假定真如资料所示，面对如此低落