转让定价税制

第五章，中国转让定价税制的实证研究。

Chapter V is an empirical study of transfer pricing taxation .

论正常交易原则在转让定价税制中的运用

On Application of the Arm 's Length Principle in the Transfer Pricing Taxation System

加入WTO后，进一步加强中国转让定价税制这一反避税问题的研究，防范外商投资企业利用转让定价进行避税已显得越来越重要。

With China entry into WTO , it is becoming more important for China to do more study on tax evasion , which aims at preventing the foreign-investment enterprises from evading tax .

转让定价税制发展趋势研究

Studies on the Development Trend of the Law System for Transfer Pricing

中外转让定价税制比较转让定价税制的比较研究

Comparative Study of Transfer Pricing Tax System between China and Foreign Countries

浅议如何完善中国的转让定价税制

How to Perfect the Transfer - Pricing Tax of China

我国转让定价税制法律问题研究

The Analysis of Legal Theory of Our Country 's Transfer-Pricing Tax System

我国跨国公司转让定价税制的分析及政策建议

Analysis and Political Suggestions on Transfer Pricing in China

转让定价税制研究

Research on Tax System of Transfer Pricing

转让定价税制与反避税

Transfer Pricing Tax System and Anti-avoidance

针对两岸转让定价税制主要内容加以比较并分析第四章对两岸发展历史背景作简述并就目前制度加以分析比较。

Compare and analyze the main content of the institution of transfer pricing in mainland and Taiwan .

我国转让定价税制的建立刚刚起步，还处于探索阶段，尽管有关转让定价税制的立法已有不少，但是还存在很多问题。

Though there is already some legislation on the tax system for TP , problems still exist .

转让定价税制的建立与完善受到各国政府及税务专家的格外关注。

It arouses attention from the government of many countries and tax experts to establish and perfect transfer pricing system .

首先明确基本概念、产生的经济效应、相关基础理论；再对论文涉及的转让定价税制内容进行了详细界定。

First , the basic concepts of transfer pricing taxation system , economic effects and basic theories are defined in details .

第一节，考察了中国转让定价税制由试点到立法、由局部实践到全面实施的历史演进过程。

Section I inspects the local historical process of evolution of the transfer pricing taxation from pilot to legislation , from the partial practice to the full implementation of practice .

针对中国转让定价税制存在的问题，中国应该制定完善、规范、全面、权威、专门的《转让定价税制实施细则》，并规定出特别条款和基本原则。

China should establish a consummate , comprehensive , authoritative and specific transfer-pricing - tax law to deal with such problems . This law will establish some special clauses and basic principles .

第一节，简要阐述了国际转让定价税制的范畴、体系和监管效应，为下文分析转让定价税收监管的制度困境提供基础。

Section I briefly describes the scope of the international transfer pricing taxation , system and supervision effect , which prepares for the analysis of transfer pricing tax below the regulatory system plight .

预约定价制是近些年来国际上兴起的用以解决跨国关联企业间转让定价税制问题的一项新型制度。

Advanced Price Agreement ( APA ) is a new system practiced for the cross-national enterprises among themselves to solve the problem about the transfer of price system of taxes , which is internationally used .

作为一种非一次总付税，企业所得税引起了经济部门选择的扭曲；企业所得税复杂的征收管理以及转让定价税制也给税务机关带来较高的征税成本并给纳税人带来巨额的税收遵从成本。

For not be a lump sum tax , enterprise income tax distorts the choice of economic sectors . The complexity of administration and transfer pricing rules bring high administrative cost to tax authority and substantive complying cost to taxpayers .

最后，本文分析了我国现行转让定价税制的不足以及推行预约定价税制的必要性与可行性，并针对目前存在的困难提出了应对措施。

Furthermore , this paper examines the drawbacks of Transfer Pricing regulation system in China and stresses the necessity and feasibility to implement Advance Pricing Arrangement in China , and finally , countermeasures are suggested for the difficulties currently confronted .

目前，国际社会已经对此问题有所关注，尤其是发达国家及相关组织，已经对电子商务给转让定价税制带来的问题展开研究，并制订和完善了有关电子商务的法规。

At present , international community become to focus on these problems , especially some developed countries and related organizations , which have began to do some research on the problems of e-commerce , enacted some law on e-commerce and made them perfect .

在理论方面，虽然我国转让定价税制的研究取已得了许多重要成果，但对预约定价制度理论的基础研究和总结还不够，现有的预约定价理论在指导我国转让定价税制实践方面尚有不足。

In theory , although the Transfer Pricing Tax System has won a number of important results obtained , but the Advance Pricing Theory is not enough basic research and summarize existing theory to guide APA tax practice of transfer pricing in China is still inadequate .

基于此，本文从相关各方利益均衡的角度对转让定价税制的有效性进行研究，寻求实现国际转让定价税制安排与征管机制的一致性。

Proceeds from this , basing on the perspective of balanced interests of relevant parties , this article researches for the effectiveness of the tax monitoring on transfer pricing , seeking the consistency between the taxation arrangements of international transfer pricing and the mechanism of tax collection .

因此，只有综合优化转让定价税制的实体性内容与程序性内容，做好事前、事中、事后的全程监控，才能促进转让定价税制与征管机制的一致性。

Therefore , only by general optimizing the content and the procedure of the transfer pricing taxation system and well controlling the whole process beforehand , in the matter , and afterwards , the consistency of the transfer pricing taxation and its collection mechanism can be promoted .

具体包括预约定价关键假设、监控机制、退出与再协商机制的设定。5、提出优化转让定价税制安排的路径选择在转让定价税制机制分析的基础上，就优化税制安排提出自己的观点。

Specifically , it contains the key assumptions in booking pricing , the control mechanism , and the set of withdrawal and re-consultation mechanism . 5 , Basing on the analysis of transfer pricing taxation mechanism , the author puts forward his views in the optimization of taxation arrangement .

在前三部分的基础上，结合我国有关电子商务转让定价税制的现状和缺陷，对完善我国现有转让定价立法、细化电子商务相关的征税措施以及规范管理等方面提出建议。

This chapter analyses status quo and limitations of transfer pricing tax law system of our country under the circumstance of e-commerce , based on which , it gives some suggestion on modifying present transfer pricing law of our country , refinement of taxation measures about e-commerce and standard management .

最后本文结合理论分析结果，针对我国目前转让定价反避税税制的现状提出若干完善我国国际税收政策的建议。

In conclusion , combined with the theoretical analysis , this paper proposes some policy suggestions on international tax policy to complete tax anti-avoidance regulation system of China .

转让定价与税务筹划转让定价税制研究

Studies On Tax System for Transfer Pricing

如何有效控制这些企业利用转让定价避税，如何建立和完善我国现行的转让定价税制成为我国税收征管中亟待解决的问题。

Then how to efficiently control the situation that those companies avoided tax by transfer pricing has become a big problem to deal with .

但是，由于跨国公司转让定价的复杂性和由此引发的信息问题，使得转让定价税制的实施面临着制度困境。

However , due to the complex nature of transnational corporations transfer pricing and the resulting information problem , the implementation of transfer pricing taxation is facing difficulties .