The Study of Legal Regulation of Transfer Pricing
|School||Shandong University of Science and Technology|
|Keywords||Associated enterprises Transfer Pricing Legal Regulation|
With the rapid advance of economic globalization and the accelerated development of China's market economy, multinational companies to invest in China is increasing, especially after China's accession to the WTO, China's domestic market, the large influx of MNCs. At the same time, the strength of domestic enterprises to actively go out and expand their business on a global scale. Associated enterprises in promoting China's economic development at the same time, more and more associated enterprises using transfer pricing to avoid tax liability, and serious damage to the interests of China's tax, a departure from the taxpayers principle of tax fairness, disrupting the normal distribution of the international tax equity order. To safeguard national tax interests, to protect the national tax revenue security, and promote the prevention and adjustment problems associated enterprises transfer pricing of perfecting our transfer pricing law regulation system has become the current tax law research of important theoretical issues, but also of the rule of law process, the urgent requirements. Transfer pricing laws and regulatory regime in order to curb and prevent the associated enterprise implementation of insider trading to avoid taxes through transfer pricing, transfer pricing behavior adjustment and regulation related enterprises asked the basic tax law system. Transfer pricing of associated enterprises, more study of economics, the legal regulation of our transfer pricing is still in its infancy, China's relevant laws and developed countries have a wide gap between the need to further improve to a large extent. So based on China's domestic transfer pricing law regulation system of the related research through transfer pricing law provisions most mature, improve the U.S. study, the same time covering transfer pricing law regulations made system for Germany, Japan and other developed countries, and introduced the relevant international regulations, through a comprehensive analysis, provide a useful reference for the improvement of our current transfer pricing system of legal regulation. Firstly, to make specific transfer pricing expounding the need for transfer pricing, meaning, motivation, and legal regulation of legal regulation of transfer pricing tax legal principles, elaborated on this basis, the relationship between the real principles of taxation, laid the transfer pricing legal regulation of the theoretical foundation, and transfer pricing main basic principles, methods and other regulatory elements to make elaborate, and then introduced the foreign transfer pricing law regulation system, focus on introduction of transfer pricing law regulations made the most perfect of the U.S. legal provisions, addition analyzed Germany, Japan, international economic cooperation organization of the relevant legal provisions, and to lay the the of transfer pricing law regulations made the draw on the basis of final on the basis of introduction of transfer pricing law regulation system of, draw on foreign and international relevant legal provisions , pointed out the existing problems of China's transfer pricing law regulatory regime and targeted suggestions for improvement.