外资企业无形资产转让定价与监管研究

我国宽松的外资政策环境、丰富的自然资源和廉价的劳动力吸引了大量投资者来华投资。一些外国投资者为谋求利益最大化,通过关联公司内部技术转让定价转移利润,给我国政府收入带来损失。分析我国外资企业无形资产转让定价行为,将OECD、美国、澳大利亚、日本等组织和国家关于无形资产转让定价监管措施进行梳理,结合我国实际,分析我国外资企业无形资产转让定价监管存在的问题,提出有针对性的政策建议,为监管部门加强外资企业无形资产转让定价监管提供参考。

Research on the Transfer Pricing and Supervision of Intangible Assets of Foreign-funded Enterprises

China's loose foreign investment environment,rich natural resources and cheap labor force attract a large number of investors to invest in China.In order to maximize profits,some foreign inves-tors transfer profits through the internal technology transfer pricing of related companies,which brings losses to our government revenue.This paper analyzes the transfer pricing behavior of intangible assets of Chinese foreign-funded enterprises,sorts out the regulatory measures of OECD,USA,Australia,Ja-pan and other organizations and countries on the transfer pricing of intangible assets,analyzes the prob-lems existing in the transfer pricing of intangible assets of Chinese foreign-funded enterprises in combi-nation with China's actual situation,and puts forward targeted policy suggestions to strengthen the transfer pricing of intangible assets of foreign-funded enterprises for the regulatory authorities Let pric-ing regulation provide reference.