摘 要
随着经济全球化进程的加速，跨国公司数量不断增加，其在不同国家和地区间的业务往来日益频繁复杂，转移定价成为跨国公司进行内部交易定价的重要方式，这不仅涉及会计核算的准确性，更与各国税收利益密切相关。本研究旨在深入探讨跨国公司转移定价中的会计与税务问题，在综合运用文献研究法、案例分析法等方法的基础上，剖析了跨国公司在转移定价过程中存在的会计处理不规范、利用转让定价避税等问题。通过对大量跨国公司转移定价实际案例的深入分析，发现跨国公司常通过人为调整成本费用分配、不合理确定利润水平等方式进行转移定价以实现避税目的。本研究创新性地构建了基于风险导向的跨国公司转移定价监管模型，该模型能够有效识别和防范跨国公司的不当转移定价行为。这一成果有助于完善跨国公司转移定价相关会计准则，为各国税务机关制定合理的税收政策提供理论依据，对维护国际税收秩序具有重要意义。
关键词：转移定价 跨国公司 避税行为
Abstract
With the acceleration of economic globalization, the number of multinational corporations (MNCs) has been increasing, leading to more frequent and complex business transactions across different countries and regions. Transfer pricing has become a crucial method for MNCs in determining internal transaction prices, which not only concerns the accuracy of accounting but also is closely related to tax interests of various countries. This study aims to delve into the accounting and tax issues associated with transfer pricing in MNCs. By employing methods such as literature review and case analysis, it examines problems existing in the transfer pricing process of MNCs, including non-standardized accounting practices and the use of transfer pricing for tax avoidance. Through an in-depth analysis of numerous actual cases of transfer pricing by MNCs, it is found that these companies often achieve tax avoidance purposes by artificially adjusting cost allocation and unreasonably determining profit levels. Innovatively, this research constructs a risk-oriented supervision model for transfer pricing in MNCs, which can effectively identify and prevent improper transfer pricing behaviors. This outcome contributes to the improvement of accounting standards related to transfer pricing in MNCs, provides theoretical support for tax authorities in various countries to formulate reasonable tax policies, and plays a significant role in maintaining international tax order.
Keyword:Transfer Pricing Multinational Corporation Tax Avoidance Behavior
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2跨国公司转移定价的理论基础 2
2.1转移定价的概念与功能 2
2.2相关会计理论分析 3
2.3税务法规框架概述 3
3转移定价对会计处理的影响 4
3.1成本分摊与利润分配 4
3.2内部交易的会计确认 5
3.3信息披露要求及影响 5
4转移定价中的税务问题探讨 6
4.1税基侵蚀与利润转移 6
4.2各国税收政策差异 6
4.3反避税措施及应对策略 7
结论 8
参考文献 9
致谢 10
