跨國公司在中國的轉(zhuǎn)移定價分析

目錄

一、跨國公司進行轉(zhuǎn)移定價的現(xiàn)狀……………………………………………1

二、跨國公司轉(zhuǎn)移定價的動機和方法…………………………………………2

（一）跨國公司轉(zhuǎn)移定價的動機………………………………………………2
１、稅務(wù)動機……………………………………………………………………2
２、非稅務(wù)動機…………………………………………………………………3
（二）跨國公司轉(zhuǎn)移定價的基本手段…………………………………………4
１、通過關(guān)聯(lián)企業(yè)之間的購銷貨物和提供勞務(wù)轉(zhuǎn)移應(yīng)稅所得………………4
２、通過關(guān)聯(lián)企業(yè)的資金往來轉(zhuǎn)移應(yīng)稅所得…………………………………5
３、通過關(guān)聯(lián)企業(yè)之間轉(zhuǎn)讓無形資產(chǎn)轉(zhuǎn)移應(yīng)稅所得…………………………5
４、通過關(guān)聯(lián)企業(yè)之間提供設(shè)備轉(zhuǎn)移應(yīng)稅所得………………………………5

三、跨國公司進行轉(zhuǎn)移定價對我國經(jīng)濟的影響………………………………6

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

四、針對現(xiàn)狀，提出控制跨國公司轉(zhuǎn)移定價的建議.…………………………7

（一）端正思想認識……………………………………………………………8
（二）完善我國現(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)加強國際合作，建立國際情報信息網(wǎng)絡(luò)……………………………9

參考文獻………………………………………………………………………10

摘要

隨著中國改革開放的不斷深入，帶來大量外商投資，尤其是世界性跨國公司在中國的投資數(shù)量不斷增加。因此在某一特定的公司集團內(nèi)部進行的交易數(shù)量和數(shù)額也在逐步增加。所謂轉(zhuǎn)移定價。主要是指在某一集團公司內(nèi)部處于不同稅收法域的公司之間進行利潤的分配。轉(zhuǎn)移定價的主要目的是用來達到集團利潤整體的最大化。如果某一集團內(nèi)部有多個公司處在不同的法域中，其稅收的稅率和稅收政策會有所不同，因此跨國公司往往將利潤在這些處于不同稅收法域的公司之間進行分配，使整個公司的利潤最大化。在中國存在著數(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，跨國公司或者在中國控制多個外商投資企業(yè)的投資者也可以通過轉(zhuǎn)移其所控制的位于中國境內(nèi)的外商投資企業(yè)的利潤，減少整個集團應(yīng)當(dāng)繳納的中國稅款，從而達到利潤的最大化?？鐕具€通過轉(zhuǎn)移定價的方法避免或，減少外商投資企業(yè)在中國的風(fēng)險。由于轉(zhuǎn)移定價可以迅速轉(zhuǎn)移資金和利潤，跨國公司如果認為中國存在政治、外匯或其他風(fēng)險，可通過這種辦法將資金和利潤轉(zhuǎn)移到其認為安全的國家或地區(qū)。此外，轉(zhuǎn)移定價還可以使外商投資企業(yè)獲得競爭優(yōu)勢。當(dāng)某一企業(yè)需要占據(jù)市場或擴大市場份額時，可以通過轉(zhuǎn)移定價降低該企業(yè)的成本，增強其競爭能力，最終擊敗競爭對手而占領(lǐng)市場或擴大市場份額。無論外資企業(yè)投資經(jīng)營形式怎樣，它們多是某跨國大型集團的成員。集團的分支機構(gòu)或子公司所進行的一切商業(yè)經(jīng)濟財務(wù)活動，均是以整個利益集團的全球化戰(zhàn)略目標(biāo)和獲取利潤最大化稅負最小化為最終目的的。因而，它們會利用轉(zhuǎn)移定價等方法來實現(xiàn)贏利的目標(biāo)。因此，我們必須清楚地認識了解轉(zhuǎn)移定價，分析研究它的常規(guī)，從而制定控制跨國企業(yè)實行轉(zhuǎn)移定價的措施，達到應(yīng)收盡收、維護合理合法的稅收利益。

關(guān)鍵詞 轉(zhuǎn)移定價；跨國公司；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