中韩转让定价税制比较研究

Comparative Study of the Transfer Pricing Taxation Systems in China and Korea

2009年1月颁布的《特别纳税调整实施办法(试行)》是我国现行的最新转让定价法规。虽然新法规在交易原则、选用方法、特别考察因素等方面有新的突破,但与较早实施转让定价制度的韩国相比,在法规的制定、执行及效果方面存在一些差距。因此,对我国与韩国的转让定价税制从起源与改革过程、关联方认定、同期资料管理、转让定价调整方法、预约定价协议等方面进行比较与分析,可以找出我国现行的转让定价税制存在的问题和改善对策。

Provisions for Trial Implementation on Special Taxation Adjustment promulgated in Jan.2009 is the newest regulations of transfer pricing in China.Though breakthroughs in transaction principles,method selection,and specific inspecting factors have been made,there are still gaps in regulation-making,implementation and effects comparing to the corresponding system in Korea.The analysis and comparison of transfer pricing systems in China and Korea from the respects including the origin,process of reforms,affiliated party acceptance,synchronous data management,ways of adjustment and agreement of advanced pricing will be helpful for China to take countermeasures against problems in current transfer pricing taxation system.