论文部分内容阅读
随着经济活动的日益国际化,跨国公司为了寻求有利的投资场所,纷纷积极地向外投资。而各国为了规范国际关联企业间的转移定价,纷纷制定了转移定价税制,我国转移定价税制的制定起步较晚,还有很多不完善的地方。本文从完善立法,保障执法,强化监督管理,加强国际合作与交流四个方面对完善我国转移定价税务规制提出了一些建议。
With the increasingly internationalization of economic activities, multinational corporations have been actively investing abroad in order to seek favorable investment opportunities. In order to standardize the transfer pricing among the related international enterprises, all countries have formulated the transfer pricing tax system, and the formulation of the transfer pricing tax system in our country started relatively late. There are still many imperfections. This article puts forward some suggestions on perfecting tax regulation of transfer pricing in four aspects: improving legislation, guaranteeing law enforcement, strengthening supervision and management, and strengthening international cooperation and exchange.