首页 > 毕业论文 > 硕士毕业论文 > 税务硕士论文>跨国公司无形资产转让定价税制改革探究

跨国公司无形资产转让定价税制改革探究

周老师2025-12-22税务硕士论文

摘要改革开放以来，我国市场经济的发展步伐不断加快，越来越多的跨国企业以设立合资企业、独资企业、分支机构或代表处等各种形式进入中国。随着国际资本的流动，我国已吸引外资共计超过万亿美元，外商投资企业接近60万家，跨国公司的大量涌入也为我国税...

本篇论文目录导航：

【第1部分】跨国公司无形资产转让定价税制改革探究
【第2部分】无形资产转让定价与纳税调整研究绪论
【第3部分】无形资产转让定价的一般研究
【第4部分】无形资产转让定价调整的基本原则
【第5部分】无形资产转让定价的调整方法
【第6部分】美国的无形资产转让定价调整法规
【第7部分】我国无形资产转让定价税制的现状及不足
【第8部分】改革和完善我国无形资产转让定价税制的建议
【第9部分】中国无形资产转让定价的税收制度分析结束语与参考文献

　　摘要

　　改革开放以来，我国市场经济的发展步伐不断加快，越来越多的跨国企业以设立合资企业、独资企业、分支机构或代表处等各种形式进入中国。随着国际资本的流动，我国已吸引外资共计超过万亿美元，外商投资企业接近 60 万家，跨国公司的大量涌入也为我国税务机关反避税工作带来了挑战。出于全球利润最大化的目的，很多跨国公司纷纷通过转让定价进行国际避税，这样不仅影响了我国的财政收入，也影响了我国公平的市场竞争环境。与此同时，国与国之间尤其是发展中国家与发达国家之间税收来源的竞争也日渐激烈。发达国家为应对刺激经济进行减税和高福利带来的财政压力，普遍加强了国际税收立法，向跨国公司施以压力，施行更加主动、严格的管理。面对西方发达国家日益残酷的税收来源竞争的局面，如何专业应对，有效保护国家和纳税人的税收权益是对我国重大而严峻的考验。

　　随着我国社会主义市场经济的不断完善和发展，涉及无形资产领域的交易将会越来越多。一方面，“两税合并”后，在华外商投资企业面临的税收负担增加，因此这些跨国公司利用无形资产转让定价进行避税的动机会更加强烈。另一方面，新的《企业所得税法》出台了一系列鼓励无形资产研发、转让的优惠政策，这些政策措施将会更加推动无形资产领域的交易。然而，无形资产的特殊性使得税务机关对无形资产转让定价的调整异常困难。这也是无形资产转让定价及其纳税调整方法问题能够在国际上引起较大争议和讨论的原因之一。争议和讨论的主要焦点是纳税调整的方法。除了美国和 OECD 原来规定的传统纳税调整方法之外，又出现了很多新的调整方法，各有适用的条件和优缺点。正是由于我国在无形资产转让定价税制方面存在比较明显的欠缺，所以才需要加强这一方面的研究。

　　本文首先阐述了论文的研究背景及研究意义，系统地介绍了无形资产转让定价的相关理论，对跨国公司进行避税的动机进行了分析。然后借鉴和吸收了代表此领域最前沿的美国和 OECD 在无形资产转让定价税制方面的分析和研究，系统探讨了转让定价调整应遵循的原则、调整方法的优缺点、预约定价安排等问题，并借助案例分析无形资产转让定价纳税调整的新方法进行了解释。最后，结合我国在无形资产转让定价税制方面的现状，指出了我国目前无形资产转让定价税制方面存在的问题并提出了相应对策建议，包括健全多层次性的转让定价税制、明确界定无形资产的含义、拓展调整原则等，以期能为我国无形资产转让定价税制的完善有所帮助。

　　关键词 :无形资产；转让定价；国际避税与反避税；特别纳税调整

　　Abstract

　　Since the reform and opening up, the pace of development of China's marketeconomy continues to accelerate, more and more multinational companies to set upjoint ventures, wholly foreign-owned enterprises, branches or representative officesand other forms to enter the Chinese. With the development of international capitalflows, China has attracted foreign capital totaling more than trillion dollars, nearly 60foreign-invested enterprises, the influx of Multi-National Corporation has alsobrought challenges to China's tax anti avoidance work. For the global profitmaximization objective, international tax avoidance by many Multi-NationalCorporation have through transfer pricing, this not only affects the fiscal revenues ofour country, also has affected our country fair market competition environment. At thesame time, between countries, especially between developing and developed countriesthe tax source is increasingly fierce competition. In developed countries, tax cuts andGao Fuli brought the financial pressure to stimulate the economy, generalstrengthening of the international tax legislation, exerts pressure to the Multi-NationalCorporation, to pursue a more active, strict management. Facing the competition oftax sources in western developed countries increasingly grim situation, how to handle,effective protection of the state and taxpayers tax equity is on China's major andsevere test.

　　With the development and perfection of our socialist market economy, relates tothe field of intangible assets transactions will be more and more. On the one hand, the“two tax merger”, facing the foreign invested enterprises in China's tax burden, theopportunity to move these Multi-National Corporation use intangible assets transferpricing is more intense. On the other hand, the new “enterprise income tax law” issueda series of encouraging R & D, the transfer of intangible assets of preferential policies,these policies and measures to promote the field will be more intangible assetstransactions. However, the particularity of intangible assets makes the tax authoritiesto intangible assets transfer pricing adjustment very difficult. This is one of thereasons the intangible assets transfer pricing and tax adjustment method can causedgreat controversy and discussion in the world. The main focus of controversy anddiscusses the method of tax adjustment. In addition to America and OECD provisionsof the original traditional tax adjustment methods, appeared a lot of new adjustmentmethod, each of the applicable conditions and the advantages and disadvantages of. Itis because of the lack of obvious in intangible assets transfer pricing tax system in ourcountry, so it is necessary to strengthen the study on this aspect.

　　This paper first describes the research background and significance of theresearch of this thesis, systematically introduces the theory of transfer pricing ofintangible assets, the Multi-National Corporation tax avoidance motivation analysis.

　　Then the reference and absorption of the representative of the most forward positionof this field America and OECD in intangible assets transfer pricing tax systemanalysis and research, discusses the principle, adjusting method of transfer pricingadjustment should follow the advantages and disadvantages, advance pricingarrangements and other issues, and by means of the new method of case analysis ofintangible assets transfer pricing tax adjustment the explanation. Finally, combiningthe current situation of the intangible assets transfer pricing tax system of our country,points out the present intangible assets transfer pricing tax problems and put forwardcorresponding countermeasures and suggestions, including perfecting the multi-leveltransfer pricing tax system, clearly define the intangible assets meaning, expansion ofadjusting principle, help to in order to improve our country's intangible assets transferpricing tax system.

　　Key Words:Intangible assets;Transfer pricing;International tax avoidance andanti tax avoidance;Special tax adjustment

　　目录

　　摘要

　　Abstract

　　第一章绪论

　　第一节研究背景

　　一、跨国公司逃避纳税日益严重

　　二、无形资产转让定价成为转移利润的重要手段

　　三、我国对无形资产转让定价的研究落后

　　第二节研究意义

　　第三节国内外研究现状

　　一、国外研究现状