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一、中国为什么要加强转让定价税收管理?中国自1978年实行开放政策以来,由于种种原因,对外商投资企业和外国企业的税收管理长期滞后,偷税、漏税、避税较为严重,特别是转让定价税收管理问题更为突出。据1988年至2003年外商投资企业年度所得税汇算清缴统计,1988年至1993年度亏损面平均约占35%—40%。1994年至1995年度亏损面平均约占50%—60%。1996年至2000年度亏损面平均约占60%—70%。2001年至2003年度亏损面平均约占51%—55%。其中,除正常经营性亏损外,确有相当数量的外商投资企业通过各种避税手法,特别是转让定价,转移利润,人为地导致企业亏损。采用的避税手法,归纳起来主要有以下几种:
First, why China should strengthen tax administration on transfer pricing? Since China adopted the opening-up policy in 1978, due to various reasons, tax administration for foreign-invested enterprises and foreign enterprises has lagged behind for a long period of time. Tax evasion, tax evasion and tax evasion are more serious. In particular, transfer pricing tax Management problems are more prominent. According to statistics of annual income tax settlement of foreign-invested enterprises from 1988 to 2003, the average loss in the period from 1988 to 1993 accounted for about 35% -40%. From 1994 to 1995, the average loss accounted for about 50% -60%. From 1996 to 2000, the average loss accounted for about 60% -70%. From 2001 to 2003, the average loss accounted for about 51% -55%. Among them, in addition to normal operating losses, there are indeed a considerable number of foreign-invested enterprises through various tax avoidance methods, especially the transfer of pricing, transfer of profits, artificially leading to corporate losses. Tax avoidance techniques used, summed up the following main types: