中国企业集团内交易与转移定价的规制

Regulation On Related Transaction and Transfer Pricing of intra-business group

由于"企业性"和"市场性"特征,企业集团可能因其内部关联交易与转移定价而实施单个企业所无法运用的市场行为以谋求不当利益。因此,对企业集团(尤其是跨国公司)内不公平的关联交易与转移定价进行规制具有重要意义。本文简述环境变革对企业内交易与转移定价的影响,剖析企业集团内关联交易与转移定价引发的不当市场行为,如操纵利润、交叉补贴、逃废债务、垄断性并购等,并着重从税法、会计制度、反垄断法、公司法等方面提出对中国企业集团不当的市场行为进行规制,尤其是对企业集团内不公平的关联交易与转移定价进行系统规制的政策建议。

Business group could carry out market conduct (such as manipulating profit、 cross-subsidity、 evading liability、 merger & acquisition, and so on.) by using transfer pricing and related transaction in order to acquire improper benefit, while single enterprise is incapable of applying such conduct. So, It's very important to regulate unfair transfer pricing and related transaction of intra-business group. The thesis formulates environmental changes and major issues of intrafirm trade and transfer pricing, analyzes improper market conduct owing to transter pricing and related transaction, and emphasize on policy suggestion for systemic regulation on unfair transfer pricing and related transaction of intra-business group by discussing tax law、 accounting system、 anti-monopoly law and their harmonization.