預(yù)約定價制法律問題研究.pdf

1、蘭1037821學(xué)位論文預(yù)約定價制法律問題研究王作輝指導(dǎo)教師魏國君副教授申請學(xué)位級別法學(xué)碩士專業(yè)名稱國際法學(xué)學(xué)位授予單位大連海事大學(xué)2006年9月英文摘要LegalreserchonsystemoftheAdvancedPricingAgreementsAbstractMultinatiQllalcompanies黜becomingmoreandmoreimportantoftheeconomicglobalizationInthisc

2、asetheinternationaltaxavoidancetakesplacewherethemosttypicalwayoftaxavoidanceistransferpricingcommoniyusedbythemultinationalcorporationsAtpresent，taxbureaumainlyauditandadjustafterwards，Duringthiscourse，itnlademethodproc

3、edurecomplex，enorlnousworkandcollectevidencedifficultlynotonlyincreasethetaxbureauburdenbutmadethetaxpayersfeelinconvenienceItisoneofthemostcomplicatedproblemsininternationaltaxationAnadvancepricingagreementisanagreement

4、thatthetaxpayerreportanunderstandingonthetransferpricingmethodologyinadvanceofcontrolledtransactions，tobeappliedtooneormoretaxauthoritiesthatapprovesatransferpricingmethodologyforagiventermresolvingtheuneeTtalutyaboutits

5、acceptabilityandreducingauditriskItisanewtypeofmethodofsolvingthetransferpricingproblemintaxregulationWiththecontinllousopeningupofChinatowardtheoutsideworldespeciallyafteritsentryintoWTO，moreandmoremultinationalcorporat

6、ionswillbecomingtoChinaforthelargepotentialmarketTheseforeigninvestmententerprisesoftendeclarethattheyaregeneraldebility，buttheyalwaysincreasecapitalsatthesametimeMostmultinationalcorporationsinChinaaretheassociatedcompa

7、niesofthemultinationals，whichconductlargeamountofcommoditiestrading，exchangesoftechnologylaborandfund，withtheirassociatedcompaniesSuchpracticenotonlyinfiSngestheinterestsoftheotherinvestorsandcausesthelossoftaxreVgTl1leo

8、fourcountry，butalsesultsintheunfaircompetitionamongthemultinationalcorporationsinChinaproducesthefalseimageofapoorinvestmentenvironmentinChinaandfurtheraffectstheforeigncapitalsintoChinaHowever，ourtaxlawsofantiavoidancei

9、ntransferpricingarestillattheveryinitialstagethusinevitablyhasvariousdefectssuchaslackofcomparableindexrc—salepricemethod，costplusmethodetcTherefore，itis鋤importantsubjectforourcountrytoissueaperfectlawofadvancepricingagr