建立和完善我国转让定价税制的探讨

关联企业的转让定价问题,一直是国际上关注的热点。跨国关联企业为了实现其全球战略目标,赚取最大利润,通常都利用企业间的转让定价来规避税收。针对这种情况,世界上各国纷纷制定转让定价税制,以此来控制关联企业利用转让定价避税的行为。迄今为止,美国的转让定价税制是世界上最为详尽的,而且在税收征管上也取得了很大成效,成为其他国家建立转让定价税制用来借鉴的范本。随着经济全球化的不断发展和我国改革开放的日益深入,外商投资企业在我国不断发展壮大。如何有效控制这些企业利用转让定价避税,如何建立和完善我国现行的转让定价税制成为我国税收征管中亟待解决的问题。本文从转让定价产生的背景及其主要表现形式入手,结合我国实际情况,对建立转让定价税制的必然性进行了论述。通过对我国转让定价税制的发展现状的分析,阐述了我国现行转让定价税制存在的问题和不足,并对我国转让定价税制今后的发展提出建议。

The problem of transfer pricing in related enterprises is always the focus in the world. Many countries have established the transfer pricing tax system in order to control the relative enterprises by transferring price to avoid tax effectively. So far the taxation of transfer pricing in US is the most detailed and has taken a great part in tax management which has become a model to other countries. With the development of globalization and the reformation in China more and more foreign companies have developed successfully in our country. Then how to efficiently control the situation that those companies avoided tax by transfer pricing has become a big problem to deal with. This text introduced the background and the main manifestation of the transfer pricing tax system and also discuss the inevitability of the establishment of transfer pricing taxation combined with the actual circumstance .By anglicizing the development of transfer pricing tax system it points out the problems and weakness in this tax system and gives some suggestions to it.