跨国公司转让定价及其相关税务审计-会计学专业论文.docxVIP

华北电力大学硕士学位论文摘 华北电力大学硕士学位论文 摘 要 转让定价是跨国公司实施的最主要的转移利润的手法。随着越来越多的跨国公 司将在中国设立并发展，对于部分跨国公司通过国际转让定价对我国税基造成的损 害，更应该引起重视。虽然我国已经建立了转让定价制度，但是与西方国家的转让定 价实践水平相比还存在较大的差距。 本文从基本概念入手，层层深入，将转让定价税制的理论知识作为起点，通过 分析研究实践中税务机关进行转让定价税务审计的步骤、过程和方法，提出了我国 转让定价税务审计中存在的问题和完善转让定价税务审计的建议。 关键词：避税，跨国公司，转让定价，转让定价税制，税务审计 ABSTRACT Transfer pricing is the most important method for multinational companies to transfer profits．Along with the increasing number of multinational corporations will be set up and developing in China，We should pay more attention to multinational companies who damage the tax basis of China by transfer pricing．Although China has already set up the transfer pricing system，there are still large gaps when compared with Western eountries． In this paper,it starts from the basic concept，from the surface to the deep．It takes the theoretical knowledge of transfer pricing tax system as beginning．I discuss the problems which the transfer pricing tax auditing have and give proposals to improve them by analyzing the steps，processes and methods of the transfer pricing auditing in tax authorities’practice． Ji Ye(Accounting) Directed by prof．Zhao Baozhu KEY WORDS：tax avoidance，multinational enterprise，transfer pricing，tax system for transfer pricing，tax auditing 华北电力大学硕士学位论文摘 华北电力大学硕士学位论文 摘 要 转让定价是跨国公司实施的最主要的转移利润的手法。随着越来越多的跨国公 司将在中国设立并发展，对于部分跨国公司通过国际转让定价对我国税基造成的损 害，更应该引起重视。虽然我国已经建立了转让定价制度，但是与西方国家的转让定 价实践水平相比还存在较大的差距。 本文从基本概念入手，层层深入，将转让定价税制的理论知识作为起点，通过 分析研究实践中税务机关进行转让定价税务审计的步骤、过程和方法，提出了我国 转让定价税务审计中存在的问题和完善转让定价税务审计的建议。 关键词：避税，跨国公司，转让定价，转让定价税制，税务审计 ABSTRACT Transfer pricing is the most important method for multinational companies to transfer profits．Along with the increasing number of multinational corporations will be set up and developing in China，We should pay more attention to multinational companies who damage the tax basis of China by transfer pricing．Although China has already set up the transfer pricing system，there are still large gaps when compared with Western eountries． In this paper,