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经济全球化和跨国公司的出现使各国政府注意到必须对关联交易中的转让定价,这一企业避税的主要手段进行规制,随着我国在经济全球化中的角色越来越重要,因此必须加快对我国转让定价相关制度的研究,完善我国的立法,保护国家的税收投资者和其它企业的利益。本文将从关联交易的概念、表现形式、国际国内对转移支付的相关规定以及税法上对转移定价的控制的原则的理论分析等方面入手来探讨我国关联企业转让定价的法律完善的问题。
Economic globalization and the emergence of multinational corporations have led governments to note the importance of regulating the transfer pricing in connected transactions and the primary means of tax avoidance in that business. As China’s role in economic globalization becomes more and more important, it must be accelerated Research on the relevant systems of transfer pricing in China, improve our legislation and protect the interests of tax investors and other enterprises in our country. This article will discuss the legal perfect of the transfer pricing of the related-party enterprises in the aspects of the concept of the related-party transaction, the manifestation, the international and domestic regulations on the transfer payment and the theoretical analysis of the principle of the transfer pricing control.