“走出去”企业转让定价服务与管理工作初探——基于北京市“走出去”企业的调查与分析

A Preliminary Study on Transfer Pricing Service and Management of “Going-out” Enterprises:Based on the Survey and Analysis of Beijing Going-out Enterprises

本文通过对北京市"走出去"企业2011年以来相关数据与情况的调查,得出了"走出去"企业存在较大转让定价风险的结论,并深入分析了目前税务机关针对"走出去"企业转让定价服务与管理工作滞后的原因。为此,税务机关一方面应加强对"走出去"企业的转让定价管理,另一方面应做好对"走出去"企业转让定价的风险指引和相关服务。

Through relevant data and case investigation on ＂going-out＂ enterprises in Beijing city since 2011, this paper comes to a conclusion that there is a big transfer pricing risk for ＂going-out＂ enterprises. Then the paper makes an in-depth analysis of the reasons why tax authorities are currently lagging behind in transfer pricing services and management work on ＂going out＂ enterprises. Therefore, tax authorities, on the one hand, should strengthen transfer pricing management of ＂going-out＂ enterprises, on the other hand, should improve the work on transfer pricing risk guidance and related services.