转让定价税制对企业利润转移的影响研究

On the Impacts of Transfer Pricing Rules on Enterprises’ Profit Shifting

各国转让定价税制的差异主要体现在转让定价调整方法、转让定价文档管理以及转让定价处罚办法这三个方面。本文通过比较和借鉴世界主要国家的转让定价税制规定,分析了其对跨国企业利润转移的影响。研究结果表明,尽管可能会导致较高的行政管理与税收遵从成本,转让定价税制的引入与实施对于跨国企业通过转让定价安排进行的利润转移行为仍能起到较大的限制作用。基于这一结论,税务机关应通过深化转让定价税制建设、加强同期资料管理、合理制定处罚标准和完善预约定价安排等措施,不断改进我国的转让定价税制。

The differences o f transfer pricing rules in various countries are mainly reflected in three aspects, including transfer pricing adjustment methods, transfer pricing document management and penalties. This paper analyzes the transfer pricing rules of major countries and its impact on multinationals' profit shifting. The research results show that, although it may lead to higher administrative and tax compliance costs, the introduction and implementation of transfer pricing rules can still limit the profit shifting behavior of multinationals. Based on this conclusion, tax authorities should continuously improve China's transfer pricing tax system by deepening the construction of transfer pricing rules, strengthening the management of contemporaneous transfer pricing documentation, establishing reasonable penalty standards, and improving the advanced pricing arrangement.