转移定价的国际比较及对我国税收征管的启示

不同的转移定价会带来不同的经济后果,随着关联企业之间利用转移定价进行避税的方式和方法愈来愈多,转移定价的税务调整逐渐成为税务征管中的重点环节。了解目前国际上适用的税务调整方法,对我国完善转移定价的监管措施,提高国际税务征管能力具有重要意义。     

我国转移定价税制的评价与完善对策

转移定价是跨国集团公司内部财务管理的重要环节和实现其经营战略目标的重要工具，也是其经常采用的最为重要的避税手段。转移定价税制作为一种基于税收考虑而对关联企业间转移定价进行调整或税务处理的法规体系，是遏制和防止跨国集团公司内部关联企业间的避税行为，从而维护本国经济权益和市场公平竞争的基础制度保障。     

论对跨国公司在我国的转让定价避税的监控

转让定价避税是跨国公司在我国避税的主要形式。我国要有效控制转让定价避税应采取如下措施:尽快建立和完善反转让定价税制;全面建立预约定价协议制度;制订和完善我国反避税法规;强化跨国公司遵守转让定价法规的责任;加强反避税的国际合作。     

WTO条件下外商投资企业的国际避税与反避税探析

中国加入 WTO后 ,外商投资企业的国际避税现象会更加突出。跨国纳税人利用有关国家和地区之间税法上的不一致实行跨国避税 ,利用法规和管理上的漏洞以实现避重就轻的纳税方式。针对国际投资企业的国际避税 ,我们应采取以下措施 :完善有关税收的立法 ,增强反避税措施 ;立足国情 ,合理调整涉外税收政策 ,公开税负 ,平等竞争 ;加强税收征管 ,扩大政府间的双边合作。     

外商投资撤离带来的挑战

目前,由于金融危机及中国经济吸引外商投资条件的变化导致外商投资大规模撤离的压力远未消失。我国要稳定外商投资,推动沿海劳动密集型制造业外商投资向内地有效转移;扩大内需,促使沿海劳动密集型制造业外商投资从成本寻求型向市场寻求型转化。     

外商投资撤离带来的挑战

目前,由于金融危机及中国经济吸引外商投资条件的变化导致外商投资大规模撤离的压力远未消失。我国要稳定外商投资,推动沿海劳动密集型制造业外商投资向内地有效转移;扩大内需,促使沿海劳动密集型制造业外商投资从成本寻求型向市场寻求型转化。     

转移定价问题与我国对跨国公司监管

转移定价存在于跨国公司的日常运营过程中,如何监控跨国公司利用转让定价在关联公司之间进行的收入转移是各国税务当局涉外税收的工作重点。本文归纳转移定价税法规制变迁的特点和我国在这方面的制度安排现状。并在此基础上,提出在我国转移定价税法规制制定中的可能思路。     

论外商投资企业合并立法的完善

当前我国外商投资企业合并中的法律问题日益增多。由于立法存在诸多问题,严重制约了外商投资企业合并的发展,使其应具有的调整产业结构、优化资源配置、改善微观经济效益的作用未能得到充分发挥。为了保证外商投资企业合并健康、有序地发展,必须完善外商投资企业合并立法。     

关于我国针对国际企业转移定价的决策及控制机制研究

目前转移定价机制及其监控机制的不合理严重影响着我国的经济发展以及对国际资本的利用效果。本文从国际转移定价决策机制的已有研究入手，结合我国目前在利用国际资本过程中存在的问题，提出了适合中国国情的转移定价决策机制，并对中国目前应采用的监控机制提出了一些建议。     

在外商投资企业中党的工作要亮牌子、扎根子

在外商投资企业中党的工作要亮牌子、扎根子许兴国党的十一届三中全会以来，我国的改革开放取得了举世瞩目的成就，其中一个重要标志就是外商投资企业的迅速发展。特别是邓小平同志视察南方发表重要谈话之后，外商投资企业发展的势头很猛。外商投资企业作为社会主义经济的...     

Managing Money Online

正Internet financial products have enjoyed huge success,but will they change the landscape of China’s financial sector?Wang Kang,27,works for a Beijing branch of the Industrial and Commercial Bank of China(ICBC),a major state-owned commercial bank in China and the largest bank     

International Reactions

正China Chinese State Councilor Yang Jiechi severely criticized Japanese Prime Minister Shinzo Abe’s visit to the Yasukuni Shrine,calling it a brazen affront to people of all countries that suffered from Japanese aggression and colonial rule.     

PEOPLE

正"Reading books gives you access to the knowledge and culture of the people of different countries.The main problem facing China and Turkey in the field of literature is the lack of translated books."Chinese writer and Nobel laureate Mo Yan,calling for more translated literature works at a news briefing in Istanbul on February 22     

NUMBERS

正58 Number of approval items that the State Council canceled or delegated to lowerlevel governments to streamline administration on November 24 $2.3 blnvalue of agreements signed between businesses from Singapore and east China’s Zhejiang Province at the 10th SingaporeZhejiang Economic and Trade Council meeting held in Singapore on November 24 4% Decrease in business revenues in China’s telecom sector in October     

WORLD

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A White-Hot Battle

正Backing a price war between cab-booking apps serves the larger ambition of China’s Internet companies Han Yonghui is a cabbie in Beijing.After a taxi fare increase in 2013,he makes roughly 5,000 yuan($823)a month,just about enough to feed his family.Recently,Han started using cab-hailing mobile software to pick up customers who order taxis via smartphone.Benefiting from an increasingly fierce competition of rewards between two of the most popular apps for this purpose,he can receive up to 2,250 yuan($370)     

ThePolitical TricksofAbe

正Japan’s leader hopes to salvage his power by way of an early election Japanese Prime Minister Shinzo Abe dissolved the House of Representatives,or the lower house in the country’s bicameral parliament,on November 21.A consequent snap election will be held on December 14,two years ahead of schedule.In recent months,the Japanese economy has continued to slide and entered a technical     

Mid-Term Misfortune

正Barack obama strives for a sound legacy Predictably,the U.S.Republican Party(GOP)took back the Senate after eight years in a landslide victory during the mid-term congressional election in November.While the GOP is still in control of the House of Representatives,it also gained ground in state governor elections in Illinois,Maryland,Iowa and Colorado—the traditional spheres of influence of the Democrats.     

Chinese Machinery Maker Explores overseas Market

正The 15th Russia International Show of Construction Equipment and Technologies(CTT)was held in Moscow from June 3 to 7.Liuzhou OvM Machinery Co.Ltd.attended the exhibition with its prestressed products."At the moment,infrastructure construction such as housing,elec-tric power and railway is continuing to expand in Russia,and given that the country’s import of machinery     

Doing Justice To the Past

正China has declared Japanese Prime Minister Shinzo Abe an unwelcome visitor following his recent visit to the controversial Yasukuni Shrine.When asked whether Chinese leaders would listen to his explanations for the shrine visit in person,a Foreign Ministry spokesman ruled out the possibility by saying that Abe has"shut the door"on dialogue.China is not alone.The U.S.State Department also expressed disappointment at Abe’s visit