| 我国外商投资企业转移定价避税应对策略 |
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| 引用本文： | 张辑.我国外商投资企业转移定价避税应对策略[J].财经问题研究,2011(10):95-99. |
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| 作者姓名： | 张辑 |
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| 作者单位： | 华东政法大学商学院,上海,201620 |
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| 基金项目： | 华东政法大学校级课题“跨国公司转移定价的机理、税制及对我国海外企业的启示”(09HZK016);华东政法大学商学院招标课题“西方主要国家管制跨境转移定价问题比较研究”(CJ10-05) |
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| 摘 要： | 根据跨国公司转移定价避税与东道国税务机关反避税调查博弈分析的结论,在新《企业所得税法》实施的环境下,我国有效应对外商投资企业转移定价避税的措施是:提高避税的处罚率,加大对外商投资企业滥用转移定价避税的处罚力度;通过完善税务操作规程与细则,增大外商投资企业利用转移定价避税的成本;推广预约定价制度,严格控制税务机关对转移定价进行反避税的调查成本。
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| 关 键 词： | 外商投资企业 转移定价避税 反避税调查 博弈分析 |
Tax Avoidance Countermeasures for Fransfer Pricing of Foreign-Invested Enterprises in China |
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| ZHANG Ji.Tax Avoidance Countermeasures for Fransfer Pricing of Foreign-Invested Enterprises in China[J].Research On Financial and Economic Issues,2011(10):95-99. |
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| Authors: | ZHANG Ji |
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| Institution: | ZHANG Ji(Business School,East China University of Political Science and Law,Shanghai 201620,China) |
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| Abstract: | Based on the conclusion of game analysis between anti-tax avoidance of host tax bureau and MNEs tax-avoidance,the proposed effective measures for anti-tax avoidance against foreign-invested enterprises in China include: to impose more severe punishment by increasing condemnatory rate against tax-avoidance theory,to increase tax-avoidance cost for foreign-invested enterprises with transfer pricing by making taxation-procedures perfect,to control cost of anti-tax avoidance by improving efficiency and extending the APA system. |
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| Keywords: | foreign-invested enterprises tax-avoidance by transfer pricing anti-tax avoidance check game analysis |
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