摘 要
本文深入探讨了跨国公司转移作价的方法及其防范措施。跨国公司转移作价作为一种内部交易策略，旨在通过价格操纵、费用转移、利润中心调整和知识产权授权费用等手段，实现税负优化、资金调配和风险规避等目标。然而，这种行为可能损害国家税收利益和公平竞争环境。为防范跨国公司转移作价，本文提出了一系列策略，包括建立完善的税收制度、提高税务合规与审计能力、促进信息透明度和加强国际合作与协调。这些措施旨在强化税收监管，提升税务合规水平，增强信息透明度，以及通过国际合作共同打击跨国避税行为。本文的研究对于维护国家税收主权、促进公平竞争和推动全球税收治理具有重要意义。
关键词：跨国公司 转移作价 税收制度 税务合规 信息透明度
Abstract
This paper deeply discusses the transfer pricing methods of transnational corporations and its preventive measures. As an internal trading strategy, transnational corporations aim to optimize tax burden, allocate funds and avoid risks by means of price manipulation, fee transfer, profit center adjustment and intellectual property rights licensing fees. However, such behavior may harm national tax interests and a level playing field. In order to prevent transnational corporations from shifting pricing, this paper proposes a series of strategies, including establishing a sound tax system, improving tax compliance and audit capabilities, promoting information transparency, and strengthening international cooperation and coordination. These measures aim to strengthen tax regulation, improve tax compliance, enhance information transparency, and combat transnational tax avoidance through international cooperation. The research of this paper is of great significance for safeguarding national tax sovereignty, promoting fair competition and promoting global tax governance.
key words:Multinational corporations Transfer pricing Tax system Tax compliance Information transparency
目 录
摘 要 I
Abstract II
第1章 绪论 1
1.1 研究背景 1
1.2 研究目的及意义 1
第2章 跨国公司转移作价的理论基础 2
2.1 跨国公司转移作价的概念与特点 2
2.2 跨国公司转移作价的动因分析 2
2.3 跨国公司转移作价的理论依据 2
第3章 转移作价的常见方法 3
3.1 价格操纵法 3
3.2 费用转移法 3
3.3 利润中心调整法 3
3.4 知识产权授权费用 4
第4章 防范转移作价的策略 5
4.1 建立完善的税收制度 5
4.2 提高税务合规与审计能力 5
4.3 促进信息透明度 6
4.4 国际合作与协调 6
第5章 结论 8
参考文献 9
致 谢 10
