对我国跨国公司转让定价避税模式——“逆向避税”的新诠释

A new hermeneutic of the "reversed-tax avoidance" mode——the transfer pricing tax avoidance mode in China

“逆向避税”模式观点主要强调的是我国转让定价操纵行为的非税动因。这种观点认为所得之所以从“低税负”的我国转向高税负的居民国,主要原因是我国在价格、外汇等方面存在的管制及风险等,税收因素在其中并未起到重要的影响作用。为了对我国跨国公司转让定价避税模式形成清楚的认识,该文从我国是否为“低税负”国家、我国的所得是否转移到了高税负的国家以及我国投资环境的改善是否带来了转让定价操纵行为的减少等三个方面进行分析,得出了税收动因在我国的转让定价操纵行为中仍然是很重要的因素的结论。由此推论,完善税制、尽可能消除税收综合因素的差异,抑制避税动机,将更加有助于减少我国的转让定价操纵行为。

The view of ＂Reversed-tax avoidance＂ mode is mainly based on the non-tax incentives of transfer pricing manipulation in our country and it argues that the main reason why incomes are transferred from China with low tax burden to other countries with high tax burden is that there exist prices and foreign exchanges controls and risks and so on in our country. It also regards tax incentives as an unimportant factor. In order to clarify the real pattern of transfer pricing tax avoidance between transnational corporations in our country, we first in this paper put forward a view that tax incentive is still a vital factor of transfer pricing manipulation in our country. We base our view on three aspects including whether our country is a real ＂low-tax country＂, whether our incomes are transferred to high-tax country, and whether improvement of investment environment leads to decreases of transfer pricing manipulation in our country. We thus have come to the conclusion that perfection of tax system, elimination of complex tax gap between countries and restraint of tax avoidance will do good to cut down transfer pricing manipulation in our country.