“走出去”企业常见转让定价风险及应对策略

Transfer Pricing Risks of Chinese“Going-out”Enterprises and Coping Strategies

鉴于境内外税收法规及征管环境存在差异,加之数字经济兴起引发国际税收规则重塑,世界各国(地区)税务部门对跨国企业监管越来越严格。因此,我国企业"走出去"时需要关注包括转让定价风险在内的各类税收风险。本文结合"走出去"企业常见的商业模式,梳理从设立到运营阶段可能涉及的转让定价风险问题,并分别就各类转让定价风险提出应对建议。

In view of the differences in tax regulations and enforcement environments at home and abroad,and the reshaping of international tax rules triggered by the rise of the digital economy,the supervision of multinationals by the global tax authorities has become increasingly stringent.Therefore,Chinese"going-out"enterprises need to pay attention to all kinds of tax risks including transfer pricing risks.The paper combines the common business models of"going-out"enterprises,analyzes transfer pricing issues that may be involved from the establishment to the operation stage,and puts forward suggestions on various types of transfer pricing risks.