摘要
随着我国对外资的不断引入,跨国公司的转让定价问题也逐渐受到关注。转让定价起源于国际税收分配问题,是跨国公司实现全球战略和国际避税的重要手段。文章在阐述转让定价的相关概念与动机的基础上,通过对葛兰素史克公司案例的具体分析,总结了转让定价对我国经济的负面影响,并对完善转让定价的治理问题提出了完善转让定价相关法律法规,完善预约定价协议制度,扩大国际合作,强化相关人员业务素质等政策建议。
With the continuously introducing foreign capital into China, the transfer pricing issues are paid much more attention. Transfer pricing issues originated in international tax allocation, and it is an important means to achieve global strategy and international tax evasion. Based the research on the concepts of transfer pricing and its motivation, the paper takes GlaxoSmithKline＇s case as an example to analyze more specifically, sums up the negative impact of transfer pricing on our country＇s economy, and proposes policy suggestion.
出处
《创新》
2017年第1期91-98,共8页
Innovation
基金
2016年度中央财经大学教育教学改革基金
卓越人才培养计划资助课题
关键词
跨国公司
转让定价
国际避税
Multi-National Corporation, Transfer Pricing, International Tax Avoidance
