数字经济背景下转让定价税制完善研究

Improving the Tax System of Transfer Pricing Under Digital Economy

本文通过研究数字经济背景下数字贸易对税收的影响、比较借鉴美英两国完善转让定价税制的经验,探讨了数字经济全球化对转让定价税制的影响,分析了现行转让定价税制存在的不足,并从完善转让定价法律制度、完善转让定价征管机制及加强国际协调合作等方面提出合理化建议,以更好地完善我国的转让定价税制,更好地顺应时代特征,适应数字经济的发展需求。

By studying the impact of digital trade on tax under the background of digital economy and comparing with experiences of the United States and the United Kingdom in improving transfer pricing tax system,this paper discusses how the globalization of digital economy has affected the system.The defects of the current transfer system are analyzed and suggestions are put forward in terms of improving relevant legal system,ameliorating the mechanism of collection and management,and strengthening international coordination and cooperation.In this way,China's transfer pricing tax system is expected to improve so as to keep pace with the times and meet the development needs of the digital economy.