跨国公司在华转移定价及其防范研究-国际贸易学专业论文.docx

广西大学硕士学位论文 广西大学硕士学位论文 跨国公司在华转移定价及其防范研究 跨国公司在华转移定价及其防范研究 摘要 第二次世界大战后，跨国公司的大量涌现并发挥着日益重要的作用是 当代世界经济的一个显著特点。改革开放以来，特别是入世以后，随着中 国市场的进一步开放，中国在吸收外商投资上取得了重大的进展，越来越 多的跨国公司以独资、合资、合作、分支机构等各种形式涌入我国。尽管 形式不一，在华跨国公司普遍存在着利用转移定价进行内部贸易转移利润 的行为，而不管这些行为是否是出于省灭税负的动机，都必定会使我国的 税收减少，既影响财政收入，也影响了我国正常的经济秩序。而这也表明， 我国防范跨国公司转移定价的法律法规制度还不健全，措施也不完善，需 要借鉴国际先进经验进行必要的改进从而对转移定价实施有效控制。 本文首先阐述了论文的选题依据及研究意义。在系统地介绍并归纳了 转移定价的概念、成因及动机之后，尝试从政府的角度出发，分析在华跨 国公司实施转移定价的动机及其带来的危害，指出我国在转移定价监管方 面存在的缺陷，借鉴国际先进经验针对性地提出防范跨国公司在华转移定 价的措施。 关键词： 跨国公司 内部贸易转移定价动机利润转移 广西大学确：I：学位论文 广西大学确：I：学位论文 跨国公司在华转移定价及其防范研究 STUDY oN MUI用INAI'IONAL CoRPORATIoNS’ TRANSFER PRICING IN CHINA AND MEASURES AGAINST IT Abstract After World War lI，one of remarkable characteristics of the contemporary international economy is that a large amount of multinational corporations emerged and played an increasingly important role．Since reform and opening—up．especially after entering the WTO，with the fudher opening of Chinese market。China made great progress in absorbing the foreign investments， more and more trans—corporations pour into our country in various kinds of forms．such as individual proprietorship，joint-venture，cooperation，branch．etc．．Though the forms differ, trans-corporations in China generally utilize transfer pricing to shift profits on inside trade。and no matter whether these behavior is on the purpose to avoid taxes or not． it must reduce our country’s tax income．influence the fiscal revenues and our country’s normal economic order．And this indicates that our country’s laws， regulations and measures against trans—corporation transfer pricing are not imperfect which need to be improved according to international advanced experience and thus can control effectively transfer pricing． This paper explains at first why selecting the title and the significance of studying the topic．After recommending and summing up the concept．origin causes of formation and motives of transfer pricing systematically,I tries to analyze，standing on the government’