转让定价文档规则正当性研究——兼议纳税人协力义务

The Study on the Legitimacy of Transfer Pricing Document Rules:Comments on Assistance Obligation of Taxpayer

建立国际统一的转让定价文档规则,构筑政府间涉税信息共享机制,以此打击大型跨国企业集团的避税行为,是BEPS第13项行动计划的核心目标。转让定价文档规则建立在纳税人让渡部分隐私权之上,在协助税务机关应对转让定价带来的BEPS问题的同时,无疑也增加了企业的合规成本和商业信息泄露的风险。作为一种纳税人协力义务,规则的形式合法性应得到充分肯认,理应为纳税人积极遵守。考虑到协力义务的有限性,仍有必要以比例原则为工具探寻规则的合理限度,从而限制税务机关权力的恣意扩张。在国际税法规则向国内硬法转化的过程中,此种基于制度本身正当性的思考尤为重要,以寻得国家财政增益与纳税人财产减益之间的适度平衡。

To build up unified international standards of TP(Transfer Pricing)document rules and a systematic mechanism for intergovernmental information sharing,the 13th Action Plan of BEPS is mainly focusing on preventing multinational corporations from tax evasion.TP document rules are based on some facts that the taxpayer might give up some privacy,while assisting in the tax authorities to solve BEPS-related problems due to TP document rules.However,this implementation will raise the compliance costs and leaking risks of business information.On the one hand,as a kind of taxpayers’legal assistance obligations,the formal legitimacy of the rules should be fully agreed on by the taxpayers;On the other hand,given the limits of legal assistance,it is still necessary to explore the rationale of the rules by using the principle of proportionality and avoid arbitrary expansion of tax authorities power.During the transition from the international tax law to the domestic hard law,such consideration based on the legitimacy of the system itself is particularly important in order to find a proper balance between the national financial gain and taxpayer’s property benefit.