外商投资企业在我国转移定价逆向避税的动因

我国外商投资企业普遍利用转移定价将企业利润转移出我国低税管辖区而进入本国高税管辖区,形成了我国独有的逆向避税现象。其动因在于发达国家对利润输送回国采取鼓励政策,转让定价避税需要综合考虑所得税、关税、甚至预提税,母公司所在国采取税收优惠措施,外商投资者追逐利润、追求竞争优势以及降低投资风险等目标的影响。

Transnational corporations in China generally shift profits from our lower tax rate jurisdiction to higher tax rate jurisdiction by utilizing transfer pricing,which constitute an abnormal phenomenon called adverse taxavoidance.The causes of such unusual occurrence include courage policy of profit return to homeland of development countries,the requirement of taking income tax,tariff,even withholding tax together to make transfer price,the existence of tax-haven,mother corporation country’s preferential tax policy,and the imperfect tax system of our country.