跨国公司集团子公司功能定位的税收风险分析

A Tax Risk Analysis of the Functional Orientation of Subsidiaries of the Multinationals

在经济全球化浪潮的不断推动下,跨国公司最大限度借助全球资源实现自身的快速发展。鉴于各国存在资源、税制、管理等多方面差异,跨国公司设立每一家海外子公司时都会基于其全球战略,充分利用各国地域优势,赋予子公司以不同的功能定位。从转让定价税收管理角度来分析,企业的功能定位要与其所获得的利润相匹配,否则有可能产生税收风险。本文通过具体案例来分析跨国公司子公司的功能定位变化所引发的税收风险及其应对之策,旨在为税务部门处理类似业务时提供参考与借鉴。

In the wake of the accelerated pace of economic globalization,multinationals have been taking the advantages of global resources to facilitate their rapid business developments.In view of the diversities in resources,tax systems and management among countries,the multinationals will consider their global strategies and a specific country’s location savings in establishing foreign subsidiaries.From a transfer pricing perspective,the profits earned by a company should be consistent with its functional orientation;otherwise the company would be exposed to tax risks.This paper analyzes the potential tax risks caused by the change in the functional orientation of subsidiaries of multinationals through a case study,aiming to provide reference for tax authorities in handling similar situations.