从某些外企的“明亏实盈”看在华跨国公司的转移价格

论文编号:DZ059  包括:开题报告及任务书,论文字数:8876,页数:13

摘   要

     随着我国市场经济体制改革的深化,越来越多的跨国公司纷纷到我国投资,特别是我国加入WTO后,投资领域更是拓宽。跨国公司的进入对我国经济发展的确起了积极的推动作用,同时也带来了一定的负面影响,尤其是跨国公司内部转移价格。它并非根据国际市场上的供求情况制定，而是根据跨国公司的全球战略和整体利益人为制定的。通过转移价格，跨国公司控制着分布于世界各地的子公司，使这些子公司服从于其全球战略目标，并保证跨国公司本体获得最大限度的利润。跨国公司转移价格是一个涉及面广,影响重大的特殊领域。本文从一些“明亏实盈”的外企谈起，分析在华跨国公司利用转移价格的种种形式及其带给我国经济的影响，继而提出若干应对策略。

【关键词】 跨国公司   转移价格   内部贸易
 

Abstract

With economic system reform’s deepening in our country, more and more transnational corporations come and invest in China one after another. Especially, the investment field is enlarged more than ever after China’s entrance to WTO. That not only promotes our country's economic development but also brings in some negative effects, in particular, which is caused by transnational corporations’ inner transfer price. Transnational corporations can control the parts of corporations, make them follow the aim of global strategy and ensure transnational corporations gaining the max profit. It is not draft in terms of supply and demand, but that constitute in terms of global strategy and integral profit. The transfer price of transnational corporations is a peculiar field that concerns larger and important influence. This paper begins at some news about some foreign corporations’ loss, which is not really in fact. Then ways and effects of transfer price brought by the transnational corporations are analyzed. At last, some control measures are supposed.

【Key Words】Transnational Corporations; Transfer Price; Inner Trade

目   录

1   某些外企在华的“明亏实盈”案例简叙 .............................2
2   跨国公司转移价格概述........................................... 3
2.1 转移价格的内涵 .................................................3
2.2 转移价格的特点................................................. 3
3   跨国公司使用转移价格的表现形式................................. 4
3.1 货物价格 .......................................................4
3.2 劳务费用....................................................... 4
3.3 特许权使用费 ...................................................4
3.4 提供内部贷款 ...................................................4
3.5 租赁费 .........................................................4
4   跨国公司转移价格的成因分析 .....................................5
4.1 跨国公司内部贸易的形成 .........................................5
4.2 国际税收差异 ...................................................5
4.3 利润控制....................................................... 6
4.4 规避风险....................................................... 6
5   在华跨国公司使用移价格对国内经济的影响 .........................7
5.1 侵吞我国合资合作方的利润 .......................................7
5.2 减少我国的税收收入 .............................................7
5.3 使我国的国际收支恶化 ...........................................8
5.4 危害我国相关产业 ...............................................8
5.5 降低外商直接投资的关联效应..................................... 8
6   应对在华跨国公司转移价格的策略 .................................8
6.1 彻底转变利用外资的观念，合理进行适度管制....................... 9
6.2 切实制定反转移价格相关法律，有效进行避税防范 ...................9
6.3 加快建立涉外审计制度，充分利用海关的监督作用................... 9
6.4 努力增强中方的管理权，全面提高中方人员素质 .....................10
6.5 积极加强国际税收合作，不断完善企业会计准则 .....................10
参考文献 ...........................................................12
致  谢 .............................................................13

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