跨国企业转让定价规避进口关税问题初探——以跨国企业a为例-a preliminary study on the transfer pricing of multinational enterprises to avoid import tariffs - taking multinational enterprise a as an example.docx

跨国企业转让定价规避进口关税问题初探中文摘要跨国企业转让定价规避进口关税问题初探——以跨国企业 A 为例中文摘要随着经济全球化的不断深入，跨国企业凭借自身的优势对世界经济的发展产生了 巨大的影响。中国作为最大的发展中国家，随着 30 多年的改革开放特别是加入 WTO 之后，中国市场逐渐扩大对外放开，许多跨国企业纷纷涌入中国市场谋求发展机会， 这也直接促进了中国经济的繁荣。与此同时，跨国企业为了寻求利益最大化，利用对 外投资来进行避税的行为也日益频繁。在这些避税方法中，其中以转让定价较为隐蔽。 这些企业凭借自身在全球化采购、销售和技术等方面的优势，充分利用不同国家之间 的税差，以及中国涉外税制及政府部门监管的漏洞，通过关联交易转让定价。本文着眼于分析跨国企业转让定价来规避海关进口关税的行为，这些企业通过大 量的内部交易降低了进口关税，增强了自身的竞争力。这些行为直接导致国家税收的 流失，同时违反了公平、合理的原则，破坏了行业公平竞争的环境。为了建立公平、 合理的进口关税纳税环境，推动其他类型的企业与跨国企业在同一个竞争起跑线上， 维护中国的国家税收，中国海关需正确认识，并不断完善监管，分析问题的根源，从 而找到解决办法。本文从海关对跨国企业通过转让定价来规避进口关税这一行为进行监管的角度 来研究，全文共分为五章，分别阐明了进口关税和转让定价的理论，并结合实际案例 分析对中国的税收影响，同时分析国外政府机构对于类似问题的处理方法， 提出相 应的对策，对目前海关监管存在的一些问题提出建议。关键词： 海关监管，转让定价，进口关税，跨国企业作者：赵红梅 指导老师：贝政新英文摘要跨国企业转让定价规避进口关税问题初探Multinational Companies Avoid Import Tariff by Transferring PriceAbstractWith the deepening of economic globalization, Multinational companies have had a huge impact on the world economy development with their own advantages. As the largest developing country, and with 30 years of reform and opening up, especially after joining the WTO, China is gradually expending market opening. Many multinational companies have entered China seeking to develop, promoting the prosperity of China economy. At the same time, the phenomenon that multinational companies take advantage of foreign investment to avoid tax to maximize the benefits becomes increasingly frequent. In these avoidance methods, transferring price is more subtle. These companies with the advantages of global souring, marketing and technology transfer pricing through related party transactions by taking full advantages of the tax difference between different countries, as well as Chinese and foreign government regulatory tax loopholes.This article focuses on analyzing the act that multinational companies transfer pricing to avoid customs import tariff. These companies reduced import tariff through a lot of insider trading, and enhance their competitiveness. These actions not only led directly to the loss of state t