跨國(guó)公司在中國(guó)的轉(zhuǎn)移定價(jià)分析

目錄

一、跨國(guó)公司進(jìn)行轉(zhuǎn)移定價(jià)的現(xiàn)狀……………………………………………1

二、跨國(guó)公司轉(zhuǎn)移定價(jià)的動(dòng)機(jī)和方法…………………………………………2

（一）跨國(guó)公司轉(zhuǎn)移定價(jià)的動(dòng)機(jī)………………………………………………2
１、稅務(wù)動(dòng)機(jī)……………………………………………………………………2
２、非稅務(wù)動(dòng)機(jī)…………………………………………………………………3
（二）跨國(guó)公司轉(zhuǎn)移定價(jià)的基本手段…………………………………………4
１、通過(guò)關(guān)聯(lián)企業(yè)之間的購(gòu)銷貨物和提供勞務(wù)轉(zhuǎn)移應(yīng)稅所得………………4
２、通過(guò)關(guān)聯(lián)企業(yè)的資金往來(lái)轉(zhuǎn)移應(yīng)稅所得…………………………………5
３、通過(guò)關(guān)聯(lián)企業(yè)之間轉(zhuǎn)讓無(wú)形資產(chǎn)轉(zhuǎn)移應(yīng)稅所得…………………………5
４、通過(guò)關(guān)聯(lián)企業(yè)之間提供設(shè)備轉(zhuǎn)移應(yīng)稅所得………………………………5

三、跨國(guó)公司進(jìn)行轉(zhuǎn)移定價(jià)對(duì)我國(guó)經(jīng)濟(jì)的影響………………………………6

（一）轉(zhuǎn)移利潤(rùn)，造成外資企業(yè)虧損，侵吞中方利益………………………6
（二）不利于我國(guó)的國(guó)際收支 ……………………………………………….7
（三）減少我國(guó)的稅收收入 ………………………………………………….7

四、針對(duì)現(xiàn)狀，提出控制跨國(guó)公司轉(zhuǎn)移定價(jià)的建議.…………………………7

（一）端正思想認(rèn)識(shí)……………………………………………………………8
（二）完善我國(guó)現(xiàn)有的稅收制度………………………………………………8
（三）提高征稅人員的素質(zhì)和增加反避稅官員………………………………8
（四）應(yīng)加強(qiáng)國(guó)際合作，建立國(guó)際情報(bào)信息網(wǎng)絡(luò)……………………………9

參考文獻(xiàn)………………………………………………………………………10

摘要

隨著中國(guó)改革開(kāi)放的不斷深入，帶來(lái)大量外商投資，尤其是世界性跨國(guó)公司在中國(guó)的投資數(shù)量不斷增加。因此在某一特定的公司集團(tuán)內(nèi)部進(jìn)行的交易數(shù)量和數(shù)額也在逐步增加。所謂轉(zhuǎn)移定價(jià)。主要是指在某一集團(tuán)公司內(nèi)部處于不同稅收法域的公司之間進(jìn)行利潤(rùn)的分配。轉(zhuǎn)移定價(jià)的主要目的是用來(lái)達(dá)到集團(tuán)利潤(rùn)整體的最大化。如果某一集團(tuán)內(nèi)部有多個(gè)公司處在不同的法域中，其稅收的稅率和稅收政策會(huì)有所不同，因此跨國(guó)公司往往將利潤(rùn)在這些處于不同稅收法域的公司之間進(jìn)行分配，使整個(gè)公司的利潤(rùn)最大化。在中國(guó)存在著數(shù)目眾多、種類繁多的稅收優(yōu)惠政策，處于不同地區(qū)、屬于不同行業(yè)、具有不同性質(zhì)的外商投資企業(yè)可享有不同的稅收優(yōu)惠政策。因此，跨國(guó)公司或者在中國(guó)控制多個(gè)外商投資企業(yè)的投資者也可以通過(guò)轉(zhuǎn)移其所控制的位于中國(guó)境內(nèi)的外商投資企業(yè)的利潤(rùn)，減少整個(gè)集團(tuán)應(yīng)當(dāng)繳納的中國(guó)稅款，從而達(dá)到利潤(rùn)的最大化?？鐕?guó)公司還通過(guò)轉(zhuǎn)移定價(jià)的方法避免或，減少外商投資企業(yè)在中國(guó)的風(fēng)險(xiǎn)。由于轉(zhuǎn)移定價(jià)可以迅速轉(zhuǎn)移資金和利潤(rùn)，跨國(guó)公司如果認(rèn)為中國(guó)存在政治、外匯或其他風(fēng)險(xiǎn)，可通過(guò)這種辦法將資金和利潤(rùn)轉(zhuǎn)移到其認(rèn)為安全的國(guó)家或地區(qū)。此外，轉(zhuǎn)移定價(jià)還可以使外商投資企業(yè)獲得競(jìng)爭(zhēng)優(yōu)勢(shì)。當(dāng)某一企業(yè)需要占據(jù)市場(chǎng)或擴(kuò)大市場(chǎng)份額時(shí)，可以通過(guò)轉(zhuǎn)移定價(jià)降低該企業(yè)的成本，增強(qiáng)其競(jìng)爭(zhēng)能力，最終擊敗競(jìng)爭(zhēng)對(duì)手而占領(lǐng)市場(chǎng)或擴(kuò)大市場(chǎng)份額。無(wú)論外資企業(yè)投資經(jīng)營(yíng)形式怎樣，它們多是某跨國(guó)大型集團(tuán)的成員。集團(tuán)的分支機(jī)構(gòu)或子公司所進(jìn)行的一切商業(yè)經(jīng)濟(jì)財(cái)務(wù)活動(dòng)，均是以整個(gè)利益集團(tuán)的全球化戰(zhàn)略目標(biāo)和獲取利潤(rùn)最大化稅負(fù)最小化為最終目的的。因而，它們會(huì)利用轉(zhuǎn)移定價(jià)等方法來(lái)實(shí)現(xiàn)贏利的目標(biāo)。因此，我們必須清楚地認(rèn)識(shí)了解轉(zhuǎn)移定價(jià)，分析研究它的常規(guī)，從而制定控制跨國(guó)企業(yè)實(shí)行轉(zhuǎn)移定價(jià)的措施，達(dá)到應(yīng)收盡收、維護(hù)合理合法的稅收利益。

關(guān)鍵詞 轉(zhuǎn)移定價(jià)；跨國(guó)公司；處罰方式

Abstract

As the constant deepening of China's reform and opening-up, bring a large number of foreign investments, the investment quantity in China of especially world trans-corporation is increasing constantly. Too in increase progressively trade quantity and number that carry on inside a certain particular consortium. The pricing of so-called transformation. Mainly refer to carrying on the distribution of the profit between the companies of the land of law of different tax revenues inside one group company. The main purpose to shift fixed price is to used for achieving the maximization of the whole group's profit. The trans-corporation or investor controlling a lot of foreign-investment enterprises in China can pass the profit which shift the foreign-investment enterprise located in border of China controlled by it, reduce the Chinese tax that the whole group should pay, thus reach the maximization of the profit. The trans-corporation still avoids or, reduce the risk in China of foreign-investment enterprise through the method to shift fixed price. Because of can shift the fixed price in order to shift fund and profit rapidlying, if the trans-corporation thinks China has political, foreign currency or other risks, can transfer fund and profit to it to think the safe country or area through this kind of method. In addition, it can also make the foreign-investment enterprise obtain the competition advantage to shift the fixed price. No matter how enterprise investment management style of the foreign capitals is, they are mostly the members of one transnational large-scale group. All commercial economy financial affairs that the branch or subsidiary of the group carries on The activity, regard globalization strategic objective and obtaining profits to maximize the burden of taxation to minimize of the whole interest group as final purpose. Therefore, they will utilize methods such as the fixed price,etc. of shifting to reach the goal of gaining. So, we must clearly know and understand and shift the fixed price, analyse and research its routine, make, control transnational enterprise implement measure to shift fixed price, reach, should collect, charge, maintain reasonable legal tax revenue interests to the limit.

Keywords   Shift the fixed price; Trans-corporation; Punishment way