在陕外商投资企业转移定价对陕西税收的影响及管制措施研究

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1、西安理工大学硕士学位论文Title:lmPactofTransferPricinglmP!ementedbyForeignInvestmentEnterPrisesonShannxi，s几xandourCOUntGFm6aSUrGSMajor:BusinessManagenentName:WenjingRenSignature氮际SuPervisor:AssociateProf.YinghuiCui5ignatureAbst门CtFormultinationals，transferPrieing15notonlymanagementstrategyb

2、utalsotaxavoidinstrument.Usingthem，themultinationalsmayalleviatetaxburden，eolloeateeaPitalassets，regulateProfits，evaluateoutstandingaehievement，suPPortsubsidiarycomPetition，evadehosteountry，suPerviseonPrieingandforeignexchange，andbyPassPolitiesrisksorexehangeraterisks，ete二Butth

3、atmultinationalsabusethisinstrumentresultsinthegovernrneni，5revenue1055，50thestrietsuPervisionoftenineuredfromgovernrnenis.Atthemomeni，foreigrlinvestmenienterprisesareanindisPensableeomPoneniofoureeonomyandthemostPoteniialortationforee.Thefollowingresultsaretheforeigninvestmeni

4、eorporationswhiehinvolvedintoChinesemarketonalargescalewhiehresultedinuPbringingofadvaneedteehnologyandPlentyofmanagemeniexPerienees，injeetedvigorandvitalityintoChineseeC0lomy·ThedissertationexPlorestheissueofiniernationaltransferPrieing，itsemPhaseesaretheProblemsthatinvolvingg

5、overnrnentrevenue.Theissuefoeusmain]yontheremethodologies一deeision一makingmethods，adjustmenimethodsandgovernmethods.Thereintothestudyofdecision一makingmethods15thePreeonditionandthebase，andthestudyosadjustmenimetheds15theeore，andthestudyofsuPervisionmethods15theextensionandobjeet

6、ive.APartfromthat，ithasalsobroughtaseriesofProblemswhieharedifieulttosetle.OneofmostoutstandingProblemsoeeured15thatthisforeigninvestmenienterpriseshavetransferedtheirProfitstooverseasthroughTransferPrieingMhaPulation.Characteristiesandinovationofthisdissertationarebasedontheor

7、yandPraetieeoftheresearchmethod:ExPlainingtheeorelationquestioninereasesexPerieneeaboutforeignmerehantinvestmentthroughrePetition.SuehfocusontransferPrieingi曲ueneesthetaxrevenue，instrumentofAbstraCttransferPrieing，theactuationfactor，thetaxPaymentadjustmentmethod，andProPosesthee

8、xistinglegalframefullyusingeachkindofinformation.Estab