跨国企业的转让定价策略--基于价值链的案例研究

The Transfer Pricing Strategies of Multinational Corporations:A Case Study Based on Value Chain

在全球价值链分工日益成熟的背景下,跨国企业的关联交易安排日益复杂,如何制定转让定价规则以保证整体税负和风险水平同时较低成为跨国企业面临的新问题。通过W集团在关联交易中转让定价策略的案例,运用价值链分析和功能风险分析,从企业价值创造和税收产生的源头着眼,沿着价值链的推进分析了VIE模式的跨国企业在转让定价中的税负与风险问题。基于价值链分析构建出跨国企业的转让定价分析模型,可为跨国企业制定转让定价策略提供新思路,也有助于丰富价值链分析的应用领域。

Under the background of economic globalization,related transactions of multinational corporations are increasingly complicated.How to formulate transfer pricing rules to keep both taxation burdens and risks at a reasonable level becomes a new problem faced by multinational corporations.This paper focuses on the case of W Group’s related transaction and transfer pricing,use value chain and functional risk theories,analyzes the taxation burden and risk of W Group from the perspective of VIE value creation,and builds an analysis model for multinational corporations’ transfer pricing based on value chain analysis,which can provide a new approach for multinational corporations to formulate transfer pricing policies,and can enrich the application field of the value chain analysis.