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由于专业分工和协作的需要,在一个跨国公司集团内部以及关联公司之间,必然发生大量的内部转让交易。公司集团成员及关联公司之间的特殊关系,使得转让定价成为达到公司集团多种目的的有力工具。在对转让定价的正当使用和非法滥用的背后,有着税务动机和非税务动机。然而,对一个国家而言,无论出于何种动机,关联公司之间“高进低出”、“少收多付”型的转让定价,均会造成本国部分财政收入的流失,扭曲税负公平。在我国,揭示“三资”企业亏损和薄利之谜的答案,与转让定价有着某种微妙的联系。
Due to the need of professional division of labor and cooperation, a large number of internal transfer transactions inevitably occur within a transnational corporation group and related companies. The special relationship between group members and affiliates makes transfer pricing a powerful tool for a variety of purposes for a corporate group. Behind the legitimate use and illegal abuse of transfer pricing, there are motivations for taxation and non-taxation. However, for any country, no matter what the motive, the transfer pricing of “advanced from low to advanced” and “less-paid-more” type of affiliates will lead to the loss of some of their financial revenues and distort the tax burden fair. In our country, revealing the answer to the mystery of the “three-capital” enterprises’ losses and the small profits has some delicate connection with the transfer pricing.