跨国转让定价避税与反避税研究

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1、北京交通大学硕士学位论文跨国转让定价避税与反避税研究姓名：毕研忠申请学位级别：硕士专业：工商管理指导教师：丁慧平20081201面提出了优化我国转让定价税制的整体方案，并提出了转让定价案例编写框架要求及参考标准。关键词：跨国转让定价税制安排避税反避税韭塞交通态堂童些亟±堂焦△旦墨!壁△g!ABSTRACTWiththedevelopmentofeconomicglobalizationandthedeepeningofChina’Sopeningtotheoutsideworld,manychangesh印pens，suchaScross-

2、borderinvestmentincreaSed，associatedcompaniesincreaSed，thespeedandscaleofcross．bordercapitalflowsenlarged，thesituationofinternationaltaxcompetitionandtaxavoidancemoreandmoreGrim．Foreigninvestorsusetransferpricingtotransferprofitsamongrelatedenterprises，thatlcadstos嘶。惦taxev

3、aSionandaconsequellceofunimaginableharms，notonlytheerosionofrevenueanddamagetonationalinterests，butalsoresultedinafalseimpressionoflossandnegativeeffectsofthePoorinvestmentenvironment．ItwillshakethefundamentaltaxbaSeandunderminetheprincipleofequitableburden，anddoharmtothef

4、urtheropeninguptoattractforeigninvestment．Asaresult,weshouldbeactivetointhetaxmanagernentoftransferpricinginordertoadheretotheruleoflaw，safeguardingnationalrightsandinterests，implementtheprincipleoffairburden，protecttheinterestsofinvestorsandmaintainfaircompetitioninthetax

5、environment，promotetheOrderlydevelopmentofsocialistmarketeconomy,promoteeconomicandtradeexchangesamongeountries，promotetheinternationalcorporationoftaxadministrationinordertopreventillegaltaxavoidance．1aythefoundationandconditionsforco-oralinationoftaxbenefitsbetweencountr

6、ies．Inordertoprotectthelegitimateinterestsofourcountryandpreventthelossoftaxrevenueandprofittransfer,theauthorhasmadegreatdevotionanddeepfeelingsintoanti-avoidancework．Fromaviewpointofapractitioner，particularlywithmorethantenyearsoftransferpricingtaxsystemtheoreticalstudya

7、ndpersonallyexperiencesinthespecificsubstantiveoperations，suchastransferpricingmanagement，theauditinvestigationandSOon,thisarticlefocusonoperationalresearchoftransferpricingtaxsystem，revealtheexistingproblemsanddevelopmenttrendsofthetransferpricingantiavoidancesystem，bring

8、uptheoptimizationrecommendationsintransferpricinglegislationandspecificimplementationofan