东北大学学报（社会科学版）

东北大学学报（社会科学版） ›› 2014, Vol. 16 ›› Issue (3): 250-255.DOI: -

• 经济与管理研究 • 上一篇    下一篇

基于我国税收政策的转让定价模型研究

刘文丽1，郑文瑞2，夏球3   

  1. (1.中央财经大学政府管理学院，北京100081;2.中央财经大学中国公共财政与政策研究院，北京100081;3.中信银行长沙分行，湖南长沙410011)
  • 收稿日期:2013-10-15 修回日期:2013-10-15 出版日期:2014-05-25 发布日期:2014-12-30
  • 通讯作者: 刘文丽等
  • 作者简介:刘文丽(1973-)，女，辽宁沈阳人，中央财经大学博士研究生，主要从事土地财政、税收政策研究。
  • 基金资助:
    国家社会科学基金重点资助项目(12AZD098);教育部人文社会科学研究资助项目(12YJC630297)。

Research of Transfer Pricing Model Based on Chinas Tax Policy

LIU Wenli1， ZHENG Wenrui2， XIA Qiu3   

  1. (1. School of Government Administration， Central University of Finance and Economics， Beijing 100081， China; 2. China Academy of Public Finance and Public Policy， Central University of Finance and Economics， Beijing 100081， China; 3. Changsha Branch， China CITIC Bank， Changsha 410011， China)
  • Received:2013-10-15 Revised:2013-10-15 Online:2014-05-25 Published:2014-12-30
  • Contact: -
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摘要： 从跨国企业的全球利润最大化视角出发，综合考虑企业所得税、关税、税收所在国发现转让定价后的惩罚程度，以及中国税收管辖权等具体情况，建立了适用于我国的跨国企业转让定价模型。研究结果表明:转让定价的报告价格是关于可比正常价格、惩罚系数、税收因素(由企业所得税率和相应关税决定)，以及母公司所在国税收制度的函数。企业所得税率与相应关税税率决定了转让定价操纵的方向及动机大小，而转让定价处罚会降低操纵转让价格行为的概率。为了加强对跨国企业转让定价行为的调控，提出了明确关联企业认定标准，通过调节关税降低公允价格与转让定价之间的差距，加大对跨国企业转让定价避税行为的处罚力度等建议。

关键词: 企业所得税, 关税, 转让定价

Abstract: In view of transnational enterprises maximizing their overall profit worldwide， a transfer pricing model， which can be applied to Chinese transnational enterprises， is constructed with careful consideration to business income tax， tariff， punishment for transfer pricing once found and specific circumstances of tax administration in China. The findings show that the reported price of transfer pricing can be expressed by a function of comparable normal price， punishment coefficient， tax factors (determined by business income tax and tariff) and tax system of the country where a parent company is located. The rates of business tax and tariff determine the direction and motivation of transfer pricing while the punishment for transfer pricing may reduce the chances of price manipulation. In order to reinforce the regulation of transnational enterprises transfer pricing， some suggestions are raised that the judging criteria for enterprise affiliation should be clarified， the gap between fair value and transfer price should be narrowed through tariff adjustment， and the punishment for transnational enterprises tax evasion by transfer pricing should be stiffened.

Key words: business income tax, tariff, transfer pricing

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