导　　师： 曹晓丽

学科专业： 1253

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 转让定价安排在当今跨国集团公司的经济活动中被广泛地运用。由于集团公司的各成员之间适用的企业所得税税率不同，通过转让定价安排控制集团内部交易的价格往往能达到整体税负降低的效果。这种转让定价安排只要不符合独立交易原则并导致了国家税收的减少，都将会使企业面临税务风险。如何在当前转让定价法律环境下对集团内部的转让定价税务风险加以控制，是许多跨国集团公司及其子公司必须关注和解决的问题。因此，结合税收政策及理论对企业进行转让定价税务风险控制研究有着重要的现实意义。 本文以ZK饲料公司作为研究对象，结合最新转让定价法规政策和行业特点，运用财务指标分析和可比性分析方法，对ZK饲料公司转让定价税务风险进行识别和评估。通过风险识别确定了需要对转让定价税务风险进一步评估的关联交易：ZK饲料公司对A饲料公司的关联销售以及ZK饲料公司支付ZK集团公司配方技术使用费。该两项关联交易转让定价税务风险的评估结果表明，ZK饲料公司对A饲料公司的有形资产关联销售和支付ZK集团公司专有技术费这两项关联交易转让定价在过去三个年度存在不同程度的税务风险，应当积极采取措施进行风险应对。这些措施包括对不符合独立交易原则的转让定价采用合理的方法确定价格，及时复核和调整技术使用费合同，准备合理的说明理由以及在必要时采用预约定价安排。最后，为确保转让定价税务风险控制的有效实施提出了风险控制的保障措施。 Transfer pricing arrangements are widely used in economic activity in today'smultinational company. For the corporate income tax rate applicable between members of thegroup companies are different, using transfer pricing arrangements to control the intra-grouptransactions prices tend to achieve the reduction of the overall tax burden. Whether or notcompanies want to avoid taxes, as long as their transfer pricing do not comply with the Arm'sLength Principle, they will be facing tax risk. How to arrange intra-group transfer pricingproperly and control tax risks under the current transfer pricing regulations, is an urgentproblem to be resolved in Group Company and its subsidiaries. Therefore, combining taxpolicies and theories to research on corporate transfer pricing and its tax risk control hasimportant practical significance. The ZK feed company is researched with the background of latest transfer pricingpolicies and industry characteristics. Financial indicators analysis and comparability analysisare used to identify and assess ZK’s transfer pricing tax risks. Through risk identification, twoconnected transactions are considered of tax risk which is great enough to receive furtherassessment: ZK’s related selling to the A feed company; Paying royalties to ZK GroupCorporation. After assessing this two connected transactions, the result indicate that varyingdegrees of tax risks exist in this two sort of connected transactions over the last three years,and measures should be taken to cover the risks. These methods include using recognizedtransfer pricing method, reviewing technology transfer contract, preparing acceptable reasonsand considering APA if necessary. Finally, some safeguards are suggested to ensure theeffective implementation of transfer pricing tax risk control.

关 键 词： 转让定价 税务风险控制 集团公司

分 类 号： [F275.4]

领　　域： [经济管理] [经济管理]