浅析预约定价制及其在我国的实施

随着跨国公司在全球的发展,转让定价成为最重要的国际税收问题之一。传统的转让定价调整方法如可比非受控价格法等不仅难度大、投入高,而且造成了重复征税,易引起税企纠纷。预约定价制是近些年来国际上兴起的用以解决关联企业间转让定价问题的一项新型制度。加入WTO后我国实施预约定价制势在必行,为此对其实施提出一些建议。     

试论我国预约定价机制的完善

转移定价是跨国公司、关联企业避税的一种重要手段,影响了国家的税收利益,是现今国际税收中备受关注的问题.传统转让定价税制采用事后审计和调整的方法,存在难以克服的弊端.预约定价制使转让定价的政府监管模式从事后调整转变为事先协议,避免了事后调整模式的内在局限性,有效地降低了征纳过程中的交易成本.本文对我国预约定价制度现阶段实行中存在的问题进行了分析,并对相关问题提出了完善建议.     

如何完善我国预约定价制度

传统的转让定价方法有比较价格法和比较利润法,都属于转让定价的事后调整,这些方法有很多缺陷,所以我国必须实行转让定价制度,变治病为防病,同时要不断完善转让定价制度,使转让定价制度成为我国调整转让定价、减少税收流失的一种好方法。     

我国无形资产转让定价税收规制的分析及完善建议

本文分析了我国无形资产转让定价税收规制的现状,接着在同OECD及美国的相关规定进行比较的基础上.指出我国无形资产转让定价税收规制存在的问题.最后,本文认为应当从对无形资产转让定价进行单独规定、准确界定无形资产的定义、明确无形资产的所有权归属、细化无形资产转让定价方法、制订无形资产转让的事后调整制度等五个方面对我国无形资产转让定价税收规制进行改进.     

预约定价制小议

预约定价制发端于美国,随后为西欧、日本等所仿效,该制度将转让定价的事后调整改为事先预约,因此具有传统方法所无法比拟的优点,同时它也具有自身的局限性。我国应扬长避短,科学合理地进行预约定价制度的构建。     

预约定价制小议

预约定价制发端于美国,随后为西欧、日本等所仿效,该制度将转让定价的事后调整改为事先预约,因此具有传统方法所无法比拟的优点,同时它也具有自身的局限性.我国应扬长避短,科学合理地进行预约定价制度的构建.     

浅析税务预约定价策略

经济全球化的浪潮给跨国公司带来了前所未有的发展机遇,但随之而来的日益严重的转让定价避税问题却成为各国税务当局面临的新难题。预约定价制是近些年来国际上兴起的用以解决关联企业间转让定价问题的一项新型制度。本文分析了关于完善我国税务预约定价的几个策略。     

浅论关联交易在税收筹划中的应用

关联交易最主要目的之一就是通过关联企业之间的转让定价来实现利润的转移，从而规避税收。关联交易是税收筹划行为的重要实现手段之一。跨国企业和国内企业采用关联交易开展税收筹划行为越来越多。预约定价制度是转移定价反避税问题的最主要手段。利用关联交易开展税收筹划，应注意处理税法与企业利益之间的平衡问题。     

浅析税务预约定价策略

经济全球化的浪潮给跨国公司带来了前所未有的发展机遇，但随之而来的日益严重的转让定价避税问题却成为各国税务当局面临的新难题。预约定价制是近些年来国际上兴起的用以解决关联企业间转让定价问题的一项新型制度。本文分析了关于完善我国税务预约定价的几个策略。     

浅论关联交易在税收筹划中的应用

关联交易最主要目的之一就是通过关联企业之间的转让定价来实现利润的转移,从而规避税收.关联交易是税收筹划行为的重要实现手段之一.跨国企业和国内企业采用关联交易开展税收筹划行为越来越多.预约定价制度是转移定价反避税问题的最主要手段.利用关联交易开展税收筹划,应注意处理税法与企业利益之间的平衡问题.     

我国转让定价制度的新突破——基于新《企业所得税法》“特别纳税调整”的分析

<中华人民共和国企业所得税法>中的"特别纳税调整"的适时出台,既是我国规制转让定价行为的税收法律体系建设的需要,也是我国转让定价制度的一次新的突破.它不仅提高了转让定价制度的法律层级,增强了其权威性与拘束力,而且还补充、完善了原有转让定价制度的缺憾之处,使其更具系统化、规范化.有效地解决了原有的定价转让制度中存在的法律层级偏低,缺乏权威性;相关规定过于简单,不完整性问题等问题,使我国转让定价制度更加具有系统性与可操作性.     

对关联方交易内部转移定价的探讨

关联方交易内部转移定价目的在于人为地抬高或降低交易价格 ,调节各关联企业的成本和利润 ,达到减轻税负 ,使各关联企业共同获取最大利润的目的。过于偏离市场价格的关联方交易转移定价 ,势必对市场各参与主体的利益产生影响 ,给国家税收造成损失 ,必须加强对关联交易转移定价信息披露的监管 ,防止产生利用关联交易转移定价来转入或转出利润及操纵利润现象的发生     

Multinationals and Income Shifting by Debt

Existing literature studies debt shifting and transfer pricing separately. In practice, however, the choice of debt-to-asset ratios in affiliates and the interest rate on internal debt are interrelated management decisions that are also mutually affected by government regulation. Therefore, this paper models these strategies as simultaneous decisions made by the management. We find that the tax sensitivity of the corporate tax base depends on whether debt shifting and transfer pricing are cost complements or substitutes. A second result is that stricter regulation of debt shifting and transfer pricing may have the effect of fostering such activities.     

跨国公司转移定价问题研究

跨国公司转移定价是为了优化资金配置、规避税负、规避东道国的各种管制、规避国际金融风险以及争夺、控制市场。我国之所以很少采取用此策略,其原因主要是存在对转移定价认识不充分,未形成有效的国际经营管理体制,缺乏快捷信息系统及有效的指导。我国应“因地制宜”地运用转移定价,重视定价的准备工作,转移定价既要考虑避税的综合收益,又应为东道国政府接受;要总结跨国公司经营教训,不断创新和熟练地运用转移定价策略,努力实现利润最大化和不断增强国际竞争力。     

跨国公司转移定价问题研究

跨国公司转移定价是为了优化资金配置、规避税负、规避东道国的各种管制、规避国际金融风险以及争夺、控制市场。我国之所以很少采取用此策略,其原因主要是存在对转移定价认识不充分,未形成有效的国际经营管理体制,缺乏快捷信息系统及有效的指导。我国应"因地制宜"地运用转移定价,重视定价的准备工作,转移定价既要考虑避税的综合收益,又应为东道国政府接受;要总结跨国公司经营教训,不断创新和熟练地运用转移定价策略,努力实现利润最大化和不断增强国际竞争力。     

Moral ethics v. tax ethics: The case of transfer pricing among multinational corporations

In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics (Josephson, 1988). Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision.This paper examines the compatibility of tax minimization goals, following a code of professional conduct, with moral ethics, using the transfer pricing problem in a multinational environment. A case that presents a common scenario for international firms is used as a vehicle to discuss the underlying tax and ethical ramifications.Don R. Hansen is Professor of Accounting at Oklahoma State University, Stillwater, OK, USA.Rick L. Crosser is Associate Professor of Taxation and Coordinator of Graduate Programs at Weber State University, Ogden, UT, USA.Doug Laufer is Associate Professor and Willard Eccles Accounting Research Fellow at Weber State University, Ogden, UT, USA.     

Do taxes influence the organizational boundaries of international firms? An incomplete-contracting model with empirical evidence

Firms that import intermediate goods choose between outsourcing and vertical integration. When corporate tax rates differ between the home country and the foreign country, the possibility of shifting income and reducing overall tax payments through transfer pricing makes integration more attractive than outsourcing. This paper develops an incomplete-contracting model in which an international firm facing tax rate differentials chooses whether or not to internalize intermediate transactions in order to trade off production efficiency and tax minimization. By shifting economic activities across borders, an integrated multinational enterprise establishes a proper transfer price and reaches the optimal profit-splitting arrangement that maximizes its total after-tax profit. This paper finds that cross-country differences in corporate tax rates and product intangibility play important roles in affecting firms’ internalization decision. Empirical analysis employing the US data also supports the theoretical findings. The positive correlation of the integration level of US firms and tax rate differentials between the US and foreign countries remains in the sample excluding tax havens.     

Transfer Pricing for the Rest of Us

Transfer pricing is a frequently discussed but often misunderstood aspect of international business. This article describes what it is, its legitimate functions in accounting for international intra-firm transactions, and its use by corporations for tax optimization. However, there may be mitigating factors that make efforts to optimize taxes more apparent than real. The issues of transfer pricing require sophisticated economic analysis for understanding and resolution, particularly as they relate to the internal and external pricing environment faced by a firm and the principles of profit allocation among different parts of a firm.     

对国际转移定价避税条件的讨论和反思

转移定价避税交易并非都发生在传统的关联企业之间。一般法规常用的关联企业认定条件存在着范围"窄化"的倾向,应该借鉴国际惯例中"实质重于形式"的原则,扩展我国转移定价法规调整的对象和范围。     

A GLOBAL SUPPLY CHAIN PROFIT MAXIMIZATION AND TRANSFER PRICING MODEL

In environments where tax rates in local regions do not represent major decision factors, a cost minimization methodology, which represents the most common optimization modeling approach for integrated manufacturing and distribution planning, can help formulate an effective integrated plan. However, when planning flexibility or alternatives exist because of differing local country tax rates and types and intra‐company transfer pricing options, cost minimization methodologies may inaccurately identify profit‐maximizing global production and distribution plans. Instead, a profit maximization model that explicitly evaluates decisions such as where to incur tax liabilities and how to set intra‐company prices may be required to develop an integrated global manufacturing and distribution plan. In this paper, we discuss and formulate a model that yields profit maximizing global production and distribution plans. We discuss the managerial implications of our results, and the potential applications and benefits of the model.