跨国企业无形资产转让定价的税务风险研究——以S跨国公司为例

On the Tax Risk of Intangible Asset Pricing of Multinational Enterprises:a Case Study of S Multinational Enterprises

文章立足于目前无形资产转让定价的政策条件和环境,采用案例分析法,选择S跨国企业进行无形资产转让定价时的相关数据作为案例展开研究,同时通过对比分析法按照不同的无形资产定价方法研究案例中企业开展的无形资产关联交易,分析在定价问题上由于没有建立无形资产转让定价风险评估体系、选择无形资产转让定价方法不当、没有及时更新税收政策可能存在的税务风险,提出搭建无形资产转让定价风险评估体系、选择合理的无形资产转让定价方法、成立具备国际税收专业知识财务团队的措施建议。

Based on the current policy conditions and environment for transfer pricing of intangible assets,the article adopts a case analysis method and selects relevant data generated by S multinational corporations to conduct transfer pricing of intangible assets as a case study.At the same time,the comparative analysis method is used to study the related transactions of intangible assets carried out by enterprises according to different intangible asset pricing methods,and the possible tax risks are analyzed:intangible asset transfer pricing risk assessment system has not been established on the pricing issue;there are improper methods in choosing the transfer pricing of intangible assets;the tax policy is not updated in a timely manner.Therefore,the following suggestions are put forward:to build a transfer pricing risk assessment system for intangible assets;to choose a reasonable method for transfer pricing of intangible assets;to establish a financial team with expertise in international taxation.