摘 要
随着经济全球化进程加速，跨国公司通过转移定价进行税务筹划的现象日益普遍，这不仅影响企业自身利益分配，也对各国税收权益造成不同程度冲击。为此，本文聚焦跨国公司转移定价策略与税务筹划展开案例分析，旨在揭示其运作机制并探索合理监管路径。研究选取了具有代表性的A跨国公司为样本，基于转让定价相关理论，运用定性与定量相结合的研究方法，深入剖析该公司在不同国家和地区间通过成本加成法、再销售价格法等转移定价手段实现利润转移的过程。结果表明，A公司利用各国税制差异及信息不对称，有效降低了整体税负水平，但同时也暴露出潜在的税务风险。本研究创新性地构建了包含内部管理因素与外部环境因素的综合评价体系，从多维度评估转移定价行为合理性，为完善国际税收制度提供参考依据，有助于平衡跨国公司利益诉求与东道国税收权益保护之间的关系。
关键词：转移定价；税务筹划；跨国公司；利润转移；税制差异
Abstract
As the process of economic globalization accelerates, the phenomenon of multinational corporations (MNCs) engaging in tax planning through transfer pricing has become increasingly prevalent, affecting not only the distribution of corporate interests but also impacting the tax rights of various countries to different extents. This study focuses on the transfer pricing strategies and tax planning of MNCs through case analysis, aiming to reveal the operational mechanisms and explore reasonable regulatory paths. A representative MNC, Company A, was selected as a sample, and based on transfer pricing theories, a combination of qualitative and quantitative research methods was employed to thoroughly analyze how the company achieves profit shifting across different countries and regions using methods such as cost-plus pricing and resale price method. The results indicate that Company A effectively reduced its overall tax burden by exploiting differences in tax systems and information asymmetry among countries, yet this practice also exposed potential tax risks. Innovatively, this study constructs a comprehensive evaluation system incorporating internal management factors and external environmental factors to multidimensionally assess the rationality of transfer pricing behavior, providing a reference for improving international tax systems and helping to balance the relationship between the interest demands of MNCs and the protection of host country tax rights.
Keywords: Transfer Pricing；Tax Planning；Multinational Corporation；Profit Shifting；Tax System Differences
目 录
摘 要 I
Abstract II
引言 1
一、转移定价策略概述 1
（一）转移定价定义与作用 1
（二）国际转移定价法规框架 2
（三）主要转移定价方法分析 2
二、税务筹划的理论基础 2
（一）税务筹划的基本原则 2
（二）税收协定对跨国公司影响 3
（三）风险管理与合规要求 3
三、案例研究：苹果公司 4
（一）苹果公司的业务模式 4
（二）转移定价策略实施 4
（三）税务筹划效果评估 5
四、案例研究：华为公司 5
（一）华为的全球化布局 5
（二）转移定价实践分析 6
（三）税务筹划面临的挑战 6
结 论 7
致 谢 8
参考文献 9
