C公司转让定价研究与运用.pdf

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1、ACKNOWLEDGEMENTSMydeepestgratitudegoesfirstandforemosttoProfessorZhonghuaLiu,forhisconstantencouragementandguidance.Hehaswalkedmethroughallthestagesofthewritingofthisthesis.Withouthisconsistentandilluminatinginstruction,thisthesiscouldnothavereacheditspresentform.Second,

2、Iwouldliketoexpressmyheartfeltgratitudetoallotherteacherswholedmeintotheworldoffinancialmanagementandwhoselectureshavegivenmeinspirations.Theirinsightfuladviceandinformativelectureshaveenrichedmyknowledgeaboutfinancialmanagementandthereforewidenedmyacademicview.Lastmytha

3、nkswouldgotomybelovedfamilyfortheirlovingconsiderationsandgreatconfidenceinmeallthroughtheseyears.Ialsoowemysinceregratitudetomyfriendsandmyfellowclassmateswhogavemetheirhelpandtimeinlisteningtomeandhelpingmeworkoutmyproblemsduringthedifficultcourseofthethesis.iAbstractN

4、owadaysworldwidetaxauthoritieshaverealizedthatalargenumberoftaxhasbeenlostbythearrangementoftherelatedpartytransactionsamongtheMultinationalEnterprises(MNEs).Thereforethetaxauthoritieshaveenhancedthesupervisionontherelatedpartytransactionsstrongly.Facingthetrendofmoresev

5、eresupervisionontherelatedpartytransactionbythetaxauthorities,theMNEsshouldplantheirrelatedpartytransactionscarefullytocomplywiththetaxationlawsoastoavoidtheriskoftaxauditortheriskoftransferpricingadjustmentaccordingly.Thepaperdoesmuchresearchonthetransferpricingtheoryan

6、dtaxationpracticeintheforeigncountriesandChina.Basedontheaboveresearch,thepaperdoesdemonstrationanalysisabouttransferpricingforaMNEaswell.TheseresearchandanalysiswillbeveryusefulforassessingthetransferpricingriskandtherelatedpartytransactionsplanningforMNEsinChina.Allthe

7、researchisdonebycombinationofthetheoryresearchandapplicationanalysis,bycombinationofqualitativeresearchandquantitativeresearch,bycombinationofcomparisonstudyandsystemanalysis.Thepapercontainsthefollowingcontent:(1)thetheoryresearchontransferpricing,whichincludestheresear

8、chonthetransferpricingrulesandmethodsmadebytheOrganizationForEconomicCo-operationAndDevelopmentandChina