关联方交易转让定价避税及其特别纳税调整研究

论文总字数：20422字

摘 要

随着我国对外开放的水平不断提高，“走出去”同“引进来”不断结合，我国也成为吸引外资最多的国家，在这个过程中，也出现了很多问题，利用关联方交易转让定价避税导致我国税款不断流失的现象日益严重。通过转让定价的方法避税合法认定较为模糊，所以避税空间较大，在企业中运用广泛。但是这种方法避税一方面会侵犯其他纳税主体的权益，导致竞争的不公平。另一方面对国家的税收收入造成影响，如果继续发展，会造成我国税收的巨额流失。

通过对关联交易涉税活动即转让定价这一具体行为进行研究，同时研究税务机关对此作出的特别纳税调整，从而达到双重目的：一是从纳税人角度，可以在关联方交易中通过合理合法的手段，不违背市场公平竞争的原则减轻税负并且降低涉税风险，从而可以实现自身利益的最大化。另一方面，从税务机关的角度来看，对纳税调整的政策提出自己的建议和对策，能够对现有的征管政策起到弥补和完善的作用，从而可以有效的增强税收管理的效果。

本文重点对特别纳税调整的出台背景和必要性作出详细介绍。通过案例对转让定价避税为企业创造的利益进行说明，转让定价避税给市场及国家税收带来了巨大的影响，国家据此颁布的特别纳税调整对这种现象进行了详细规定，起到了一定作用。但在实务中，面对逃避高税额的利益诱惑，很多企业仍然冒这风险进行避税，对于特别纳税调整方案，还有有待完善的地方，所以本文也将进行相关的总结。

关键词：关联方； 转让定价 ；避税 ；纳税调整

Research on Transfer Pricing Tax Avoidance and Special Tax Adjustment of the Related Party

Abstract

With the continuous improvement of the level of China"s opening to the outside world, "going out" and "bringing in", our country has become the most attractive country to attract foreign investment,In this process, there are a lot of problems, the use of related party transactions transfer pricing tax avoidance led to the loss of the taxand the phenomenon has been increasingly serious.Through the transfer pricing method of tax avoidance legal recognition is more ambiguous, so they have larger tax avoidance space, the use of a wide range of enterprises. But this method of tax avoidance on the one hand will infringe on the rights and interests of other tax subjects, leading to unfair competition.On the other hand, the impact on the country"s tax revenue, if continue to develop, will result in a huge loss of tax revenue in china.

Through transactions related to the tax related activities that transfer pricing the specific behavior research, at the same time, the tax authorities responded to the special tax adjustment, so as to achieve the dual purpose:from the point of view of the taxpayer, in the related party transactions through legitimate means, does not violate the principle of fair competition in the market to reduce the tax burden and reduce the tax risk, so as to realize the maximization of their own interests.On the other hand, from the point of view of the tax authorities, the tax adjustment policies put forward their own proposals and countermeasures, to the existing tax collection and management policies to make up and improve the role, which can effectively enhance the effectiveness of tax administration.

This paper focuses on the introduction of the background and the necessity of special tax adjustment. Through the case of transfer pricing for tax avoidance for the interests of enterprises to create, transfer pricing tax avoidance to the market and the national tax has a huge impact, the state promulgated the special tax adjustment on this phenomenon has been described in detail, played a certain role.But in practice, in the face of the temptation to avoid high taxes, many companies still take the risk of tax avoidance, for special tax adjustment programs, there is a need to improve the place, so this paper will also be related to the summary.

Keywords:Related party;Transfer pricing;Tax avoidance;Tax adjustment

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 研究背景及意义 1

1.2 研究目的与内容 1

1.3 研究方法和思路 1

1.4 主要概念的界定 2

1.4.1 关联方的界定 2

1.4.2 关联方交易 2

1.4.3 转让定价 2

1.4.4 特别纳税调整 2

第二章 文献综述 3

2.1国外文献综述 3

2.2 国内文献综述 3

第三章 关联方避税的方法及其对企业所得税的影响 4

3.1 关联方的判定标准 5

3.1.1 股权或债券判别法 5

3.1.2管理人员实质控制判断法 5

3.1.3 核心经营或技术控制判定法 5

3.2 关联方避税的常见形式 5

3.2.1 利用避税港避税 5

3.2.2 利用资本弱化避税 6

3.2.3 选择有利的组织形式进行避税 6

3.2.4 利用税收协定避税 6

3.2.5 利用转让定价避税 7

第四章 案例分析—高利润下掩盖的避税秘密 8

4.1 A公司基本情况 9

4.2 A公司避税行为分析 9

4.3 A公司转让定价对税收的影响 9

第五章 特别纳税调整分析 10

5.1 特别纳税调整转让定价的重点对象 10

5.2 纳税调整中关于转让定价的一般方法 11

5.3 A公司的纳税调整处理结果 12

第六章 特别纳税调整政策防止关联方避税中存在的问题 13

6.1 法规权威性不高 13

6.2条宽范围窄，裁定空间大 14

6.3 关联交易调整时限短 14

6.4 劳务和资产定价问题 14

第七章 对策建议 14

致 谢 17

参考文献（References） 18

第一章 绪论

1.1 研究背景及意义

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