转移定价税制的法律分析

A Legal Analysis of the Taxation System of Transfer Pricing in Related Transactions

运用转移定价避税是跨国公司追求利润最大化的一个重要手段,对此行为进行法律控制是维护国家利益的内在要求,也是各国税收立法的重要组成部分。文章试图从法律角度对转移定价行为进行分析,并审视、评价现行转移定价税法控制的原则和方法,进而提出我国转移定价税制的相关问题及解决思路。

Transfer pricing is the core of related transaction. In order to achieve maximum profits the multinational companies often dodge tax by using transfer pricing. In order to prevent that, there is a tax law of transfer pricing to defend the national interest. Based on the analysis of the relation between transfer pricing and tax dodge, this thesis analyzes the principles and methods of the tax law of transfer pricing, and evaluates our national tax law of transfer pricing.