无形资产转让定价制度研析

A Research on Transfer Pricing System for Intangibles

独占性、不确定性是无形资产的主要特点,税务机关在定价调整时不容易找到可比非受控交易,难以确定正常交易价格。所以,跨国关联企业以无形资产内部交易的方式避税,更具有隐蔽性,给税务机关的征管工作增加了难度和困扰。本文以美国和OECD的研究成果为参考,系统地分析了我国无形资产转让定价制度存在的问题,并对完善相关制度提出了建议。

The main characteristics of intangibles are exclusivity and uncertainty. which are difficult for tax authorities to find the comparable uncontrolled transactions and determine the arm＇s length price in the pricing adjustment. Therefore, tax avoidance of multinational associated enterprises in the way of internal transaction of intangibles becomes concealed, which increases the difficulty on tax collection and administration of tax authorities. By referring to the research findings of the United States and the OECD, this paper analyzes the existing problems of the transfer pricing system of intangibles in China, and then puts forward relevant suggestions for the improvement.