跨国公司转让定价避税与“递延纳税”

• 作 者: 郭弛 杨少刚 何隽
• 机 构: 广东省地方税务局,广东省深圳市地方税务局,中国人民大学财政金融学院,
• 出 处: 税务研究
• 发表日期: 2006年07期
• 关键词: 递延 跨国公司 转让定价 避税 税收管辖权 递延纳税 时间价值 居住国 应纳所得税 避税行为

对于实行居民税收管辖权的国家来说,如果没有“递延纳税”①的规定,即使各国税负存在着差异,跨国公司也很难通过转让定价达到避税的目的。因为其来源于低税负国家的所得也将在取得所得时按居住国较高的税率缴税。而各国“递延纳税”的规定允许跨国公司对于境外的所得仅在汇回时缴税,使跨国公司可以通过转让定价将更多的所得转移到低税负的国家,从而享受由此带来的延迟缴税的收益,这笔收益实际就是未缴税款的时间价值。

For the countries that implement resident tax jurisdiction, without the stipulation of “deferred tax payment” ①, even if tax differences exist in different countries, it is very difficult for multinational corporations to pass the transfer pricing to avoid the tax. Because its income from low-tax countries will also be taxed at the higher tax rates in the country of residence on the acquisition of income. However, the “deferred tax payment” regulations in various countries allow multinational corporations to pay taxes on overseas income only on remittance, so that transnational corporations can transfer more income to countries with lower tax burden through transfer pricing so as to enjoy Of the delay in the payment of tax revenue, the proceeds is actually the time value of unpaid taxes.