对中国大陆转让定价税制之评析.docVIP

对中国大陆转让定价税制之评析 ——从转让定价税制的国际比较来看[1] ? 【摘要】对跨国公司利用转让定价避税的规制是国际反避税工作的重要内容，对维护一国经济利益在全球经济一体化中不受损害，保证经济发展不受负面影响有重要作用。与国际转让定价税制及发展趋势相比，大陆转让定价税制在逐渐完善，但于立法和实践层面上仍然存在不足，以至于跨国公司在大陆通过转让定价避税，危害了大陆经济的发展，因而有必要对大陆转让定价税制从立法的层面上：确认关联交易主体的范围；细化无形资产转让定价税制；加大对转让定价的处罚力度。在实践层面上：加强税收征管人员反避税意识和增强国际反避税协作。 ? Ｔhe analysis of the transfer pricing tax system on the mainland ——from　the international comparison of transfer pricing tax system 【abstract】Using the rules and regulations to dealing with the anti-tax avoidance of transfer pricing of multinational corporation is a very important part for international anti-tax avoidance, which could display very important function to maintain the countries’ economic interest not be harmed in the global economic integration. Compared with the trend of development of the international transfer pricing tax system, Mainland China area transfer pricing tax system still has the insufficiency in legislates and practices, and the insufficiency is bad to the development of economy in Mainland China area. So it is necessary to do something to make the transfer pricing tax system of Mainland China area be better, for example, in legislates, to determine the main body of connect transaction, increases transfer pricing tax system of intangible assets, and increases the punishment dynamics; in practices, strengthens the anti-tax avoidance consciousness of tax affairs workers and enhance the international cooperation of anti-tax avoidance. ? 【关键词】转让定价、税制、避税、反避税、关联交易 【key words】Transfer Pricing，Tax system，Tax avoidance，Anti-tax avoidance，Related party transactions 壹、大陆现行《企业所得税法》对“转让定价”的规定 ? 对于跨国企业利用转让定价进行国际避税的行为，大陆现行《企业所得税法》较以往法律、法规作出了新的规定，较之前有所完善。主要表现在以下几个方面： ? 一、《企业所得税法》对关联人的表述采用了以“关联方”替代“关联企业”的做法 以往的反避税法律、法规中把关联人称为“关联企业”。而“关联企业”，不仅涵盖的范围太窄，不符合实际情况，且与企业会计准则的相关表述也不一致，容易产生歧义。“关联方”与“关联企业”虽然一字之差，但是表述更准确，既符合实际情况，有利于现实操作过程中的判断，也符合国际惯例。 ? 二、《企业所得税法》明确地规定了独立交易原则 ? 独立交易原则是转让定价税制的核心原则。许多引入转让