论保险公司关联交易的转让定价与监管

Discuss on the Transfer Pricing and Supervision of the Affiliate Transaction within Insurance Companies

经济全球化下保险业的国际融合愈发突出。跨国保险公司设立境外子公司开展保险业务是国际保险市场一体化的重要形式。由于各个国家税法各不相同,主权国家税权的独立性使得跨国保险公司可以利用关联方交易中的转让定价规则降低或转移税赋。保险公司关联交易相对于其他行业而言交易业务比较特殊,保险监管只有结合关联方交易特点制定相关的转让定价管理规则,才能有效地维护国家税权,促进良性竞争和保障市场秩序。

The international integration of the insurance industry is getting increasingly obvious. Setting up subsidiary companies to expand both in-and outbound insurance business activities is becoming a very important form in the international insurance market. Owing to various tax law regulations and tax sovereignty of different countries, it is possible for the multinational insurance companies to make use of transfer pricing system to shift their taxable incomes and consequently reducing their tax burdens during the affiliate transaction. The main transferrable insurance services are different with other industries. The insurance supervision must draw up the transfer pricing rules with considering those characters of the insurance affiliate transactions, thus to maintain the national tax authority, promote the regularly competition and safeguard the market order.