外商投资企业“零利润”现象剖析

Analysing the "zero profits" phenomenon of foreign funded firms

文章认为，日益增加的外商投资企业既给我国的经济发展带来了活力与效益等正面效应，也存在着通过＂转移价格＂制造＂零利润＂现象等负面效应。外商企业＂转移价格＂的方式多种多样，地货物购销时的＂高进跃出＂，大量利用我国境内资金并加大税前利息支出，人力地抬高无形资产的折价等，而其真正的动机回在于：延长我国税收优惠政策的潮阳；独吞合营企业的经营利润；逃避投资风险；实现双重避税。为此，文章提出如下对策思路：（１）参照国际惯例，制定专门管制＂转移价格＂的单行法规；（２）建立外商投资企业信息服务中心，以正确判断企业间的联属关系；（３）调整涉外企业所得税的优惠待遇，走进市场换取国外资金与技术的道路。

Abstract The increasingly growing foreign funded firms have produced both positive effect by bring vitality and efficiency for China's economic development and negative effect by creating 'zero profits' phenomenon by 'transferring price'. 'Transferring price' used by foreign funded firms have many sorts of methods, such as 'purchasing goods expensively and selling goods very cheaply'. Its real intention is prolonging China's preferencial tax policy, exclusively oecupying the profits of co-operating firms; shirking investment risk and finally realizing double evading taxes. Based on above thinking, the author puts forward following counterpolicies: first, promulgates special regulations for governing 'transferring price' reference to international practices; second; establish information service centre for foreign funded firms in order to judge the relationship among the firms; finally, adjust the preferencial treatment with income tax of concerning foreign firms and take the road of exchaning market shares for foreign capital and technology.