浅议外资企业利用转让定价避税问题——以A公司为例分析.docxVIP

本 科 毕 业 设 计 论 文 题 目 浅议外资企业利用转让定价避税的 问题——以A公司为例分析 系 别 经济系 专 业 财政（含税收） 班 级 财政202 学号 学生姓名 高杰 指导老师 郭敏 年 月 摘 要 随着世界大航海的开始，世界各地之间的联系更为紧密，贸易往来更是沟通各国之间的重要纽带。各个国家内部的公司和企业已经不满足于本国的市场，视野早已拓展到世界各地。在当今时代全球贸易的今天，各个公司其在全球的销售和生产中利用各国之间对外税制的不同和漏洞以及国际税法的不完善，利用各种方法和手段规避和减轻税收压力获取更大收益。各个国家也渐渐看到的这种国际避税对自己国家税收的巨大流失，因而各国积极主动简历转让定价税制，来遏制跨国公司对本国税基的侵蚀。 我国改革开放以来逐步加快了加入全球贸易的体系中。在加入WTO后我国的市场被越来越多的跨国公司所重视并在我国展开经营。在我国的外国公司其大多数是外国公司投资，虽然在前期我国需要借鉴和学习外国企业的经营管理方式、技术、人才和资金，但是外资企业大多是跨国公司的关联企业，其利用境外母公司的便利使其购买原材料、技术、交易时有意识的控制价格和费用的摊派，利用子公司所在国的税制漏洞进行避税。这些现象使我国的税收的出现流失，使我国经济市场出现不公平造成我国投资环境的恶化。所以了解和实行转让定价对我国税收影响是至关重要的，从而更好的融入世界，制造公平的市场投资环境。 关键字:转让定价；外资企业；跨国公司；国际避税 ABSTRACT With the beginning of the worlds great navigation, the links between the world are more closely, and trade is an important link between countries. Companies and enterprises in various countries are not satisfied with their own market, and the field of vision has been extended to all parts of the world. In todays era of Global trade today, all its advantage in global sales and production between countries foreign tax system of different and loopholes and international tax law is not perfect, avoid and reduce the tax burden to obtain more profits through all kinds of ways and means. Each country also gradually see this international tax avoidance of the huge loss of its own national revenue, so countries actively resume transfer pricing tax system, to curb the erosion of Multi-National Corporation on its own tax base. Since Chinas reform and opening up, China has gradually accelerated its entry into the global trade system. After the entry into WTO, the market of our country has been valued by more and more Multi-National Corporation and has been operated in our country. In the majority of foreign companies to inve