摘要:隨著世界經(jīng)濟(jì)一體化和全球化的不斷深入發(fā)展，跨國企業(yè)日益壯大成為各國稅收的重要來源。但是在國際關(guān)聯(lián)交易中,跨國企業(yè)根據(jù)各國稅制差異，利用內(nèi)部轉(zhuǎn)移價(jià)格套取稅收利益從而實(shí)現(xiàn)整個集團(tuán)的稅負(fù)最小化的避稅行為，給各國稅收帶來嚴(yán)重?fù)p失。根據(jù)相關(guān)資料顯示，在華跨國企業(yè)利用內(nèi)部轉(zhuǎn)移價(jià)格避稅占到避稅金額的60%以上！面對如此嚴(yán)峻的稅收流失，我國國稅總局應(yīng)該正視該問題，規(guī)范跨國公司內(nèi)部轉(zhuǎn)移價(jià)格的相關(guān)法規(guī)，維護(hù)在華企業(yè)的公平性競爭，保護(hù)我國稅收收入。本文主要從中外跨國企業(yè)利用內(nèi)部轉(zhuǎn)移價(jià)格達(dá)到避稅目的入手，分析跨國企業(yè)內(nèi)部轉(zhuǎn)移價(jià)格影響因素、動機(jī)和避稅的方式，并結(jié)合案例進(jìn)行分析。由于轉(zhuǎn)移價(jià)格調(diào)整的復(fù)雜性和多變性，我國的轉(zhuǎn)移價(jià)格調(diào)整工作任重而道遠(yuǎn)。

關(guān)鍵詞：跨國企業(yè)；轉(zhuǎn)移價(jià)格；避稅

Abstract:With the deeply development of Global Economic Integration and Globalization, transnational enterprises become an important tax revenue source in many countries. But in the international related-party transactions, multinational corporations based on differences in national tax system, taking advantage of internal transfer pricing tax benefits in order to achieve the group's tax burden is minimized avoidance, caused serious losses to the national tax. According to relevant statistics, in China, multinational corporations make use of Internal transfer pricing to tax avoidance accounted for 60% or more on total tax avoidance! Faced with such a severe loss of tax revenue, China's State Administration of Taxation should address the issue. First of all, China’s State Administration of Taxation should regulate multinational transfer pricing for regulations. Then, it should maintain enterprises’ fair competition in China. After that, it can protect the China's tax revenue. This article from the understanding of Chinese and foreign multinationals use transfer pricing to tax shelters to start, through the analysis of transfer pricing taxation system, in-depth understanding of China's foreign-related taxation system, and Examining the reality of China's transfer pricing taxation, and summarizing in multinational transfer pricing within the negative impact of tax avoidance, and to find optimized ways to protect our tax system. As the transfer pricing adjustment is complex and variable, the transfer pricing adjustments process will be very difficult.

Keywords: Multinational corporations；transfer pricing；tax avoidance

　　　隨著全球化的不斷深入發(fā)展，我國改革開放進(jìn)入到一個新的階段，對跨國企業(yè)的投資已從重規(guī)模與質(zhì)量發(fā)展到重質(zhì)量與效益。國務(wù)院總理溫家寶在十屆全國人大五次會議上作政府工作報(bào)告時強(qiáng)調(diào)，要全面提高對外開放水平，注重提高引進(jìn)外資的質(zhì)量和優(yōu)化結(jié)構(gòu)，更多地引進(jìn)先進(jìn)技術(shù)、管理經(jīng)驗(yàn)和高素質(zhì)人才。黨的十七大報(bào)告提出，要拓展對外開放的廣度和深度，提高開放性經(jīng)濟(jì)水平。面對對外開放程度的不斷提高，進(jìn)入中國發(fā)展的跨國企業(yè)不斷增加，為了實(shí)現(xiàn)企業(yè)利潤最大化，跨國企業(yè)主要利用了內(nèi)部轉(zhuǎn)移價(jià)格進(jìn)行避稅，它逐漸成為了各國涉外稅收的主要問題，并對各國稅收收入造成嚴(yán)重?fù)p失。

　　(1)根據(jù)相關(guān)資料顯示，跨國企業(yè)內(nèi)部轉(zhuǎn)移價(jià)格避稅占到避稅金額的60%以上！我國國稅總局應(yīng)該正視該問題，治理跨國企業(yè)利用內(nèi)部轉(zhuǎn)移價(jià)格避稅問題，維護(hù)在華企業(yè)的公平競爭性，保護(hù)我國稅收。

　　(2)加強(qiáng)對跨國企業(yè)利用內(nèi)部轉(zhuǎn)移價(jià)格進(jìn)行避稅活動的研究，有助于保障我國的稅收收入，有利于我國借鑒和利用跨國企業(yè)的投資質(zhì)量和效益。

　　(3)經(jīng)過十多年的探索和建設(shè)，我國雖然已經(jīng)形成了大體符合國際慣例和我國反避稅需要的轉(zhuǎn)移價(jià)格稅制框架，但由于我國轉(zhuǎn)移價(jià)格稅制的制定起步較晚，經(jīng)驗(yàn)不足，再加之經(jīng)濟(jì)形勢不斷變化，其在若干方面還存在缺陷，需要進(jìn)一步研究和完善。