跨国公司在华转让定价的影响因素研究
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摘要
跨国公司采用转让定价的手段转移利润规避税收,对各国的财政收入和投资环境带来了负面的影响。本文利用我国2006~2014年规模以上工业企业主要数据,通过转让定价转移利润模型来测算外资企业在华转让定价的规模。在此基础上,论文采用计量方法考证各因素对30家跨国公司转让定价规模的影响程度,论证跨国公司所在国所得税税率、所在国货币的汇率、公司规模和公司所在行业与公司转移利润大小密切相关。
Some multinationals use the policy of transfer pricing to avoid taxes,which exerts a negative impact on the revenues and investment environment.This article adopts 2006 ~ 2014 main indicators of industrial enterprises above designated size in China to calculate the scale of transfer pricing of foreign-funded enterprises in China.Then based on the previous analysis of motivations of transfer pricing,the article studies the financial data of 30 multinational companies with econometric methods,to examines the impact of different factors on the companies' transfer pricing scale.The analysis shows that the income tax rate,the currency exchange rate,the size of the company and the industry of the company are closely related to the scale of transfer profits.
Some multinationals use the policy of transfer pricing to avoid taxes,which exerts a negative impact on the revenues and investment environment.This article adopts 2006 ~ 2014 main indicators of industrial enterprises above designated size in China to calculate the scale of transfer pricing of foreign-funded enterprises in China.Then based on the previous analysis of motivations of transfer pricing,the article studies the financial data of 30 multinational companies with econometric methods,to examines the impact of different factors on the companies' transfer pricing scale.The analysis shows that the income tax rate,the currency exchange rate,the size of the company and the industry of the company are closely related to the scale of transfer profits.
引文
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[9]李贞.跨国公司转让定价分析及对策研究[J].创新,2017,(1):91-98.
[10]Host T.The Theory of the MNE:Optimal Behavior under Different Tariff and Tax Rates[J].Journal of Political Economy,1971,(3):90-105.
[11]Tang Roger Y.M.Transfer Pricing-Japanese vs.American Style[J].Management Accounting,1979,(1):12-16.
[12]Borkowski S.C.Factors Motivating Transfer Pricing Choices of Japanese and United States Transnational Corporations[J].Journal of International Accouting Auditing&Taxation,1997,6(1):28-45.
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[14]陈屹.中国外资企业转让定价影响因素的分析[J].财经研究,2005,(10):91-99.
[15]王静波.外商投资企业转让定价的税收问题研究[M].北京:经济科学出版社,2008.
[16]张辑.跨国公司转让定价避税的应对策略[J].统计与决策,2012,(1):58-61.
[17]彭艳芳.转让定价的经济学分析——基于税收动因的视角[J].云南财经大学学报,2014,(1):70-75.
[18]Grubert Harry and John Mutty.Taxes,Tariffs and Transfer Pricing in Multinational Corporate Decision Marketing[J].Review of Economic and Statistics,1991,(73):285-293.
[19]何玉润.外商投资企业转移定价与税收管理[M].北京:经济科学出版社,2006:81-89.
[20]Burns J.O.Establish International Transfer Pricing Standards for Tax Audits of Multinational Enterprises[J].International Journal of Accouting Fall,1981,(6):26-39.
[21]Kim S.H.and Miler S.W.Constituents of the International Transfer-Pricing Decision[J].Columbia Journal of Wood Business,1979,(15):124-137.
[22]Wu F.H.and Sharp D.An Empirical Study of Transfer Pricing Practice[J].International Journal of Accounting,1980,22(2):126-142.
[2]Buckley P.J.and Casson.M.The Future of the Multinational Enterprise[M].Palgrave Macmillan Press,2002.
[3]Hymer.S.H.The International Operations of National Firms:A Study of Foreign Direct Investment[M].Cambridge:MIT Press,1976.
[4]Raymond Vernon.International Investment and International Trade in the Product Cycle[J].Quarterly Journal of Economics,1966,(2):190-207.
[5]John Harry Dunning.The Theory of Transnational Corporation[M].London,Routledge,1993.
[6]王铁军.转让定价及税务处理上的国际惯例[M].北京:中国财政经济出版社,1989.
[7]夏友富,张杰.三资企业转移定价定量分析——1990年其高进低出给中国造成的损失研究[J].管理世界,1993,(1):107-115.
[8]王顺林.外商投资企业转让定价研究[J].上海社会科学院学术季刊,2002,(2):24-33.
[9]李贞.跨国公司转让定价分析及对策研究[J].创新,2017,(1):91-98.
[10]Host T.The Theory of the MNE:Optimal Behavior under Different Tariff and Tax Rates[J].Journal of Political Economy,1971,(3):90-105.
[11]Tang Roger Y.M.Transfer Pricing-Japanese vs.American Style[J].Management Accounting,1979,(1):12-16.
[12]Borkowski S.C.Factors Motivating Transfer Pricing Choices of Japanese and United States Transnational Corporations[J].Journal of International Accouting Auditing&Taxation,1997,6(1):28-45.
[13]徐海康.跨国公司转移定价及政府转移定价管理研究[M].上海:复旦大学出版社,2004.
[14]陈屹.中国外资企业转让定价影响因素的分析[J].财经研究,2005,(10):91-99.
[15]王静波.外商投资企业转让定价的税收问题研究[M].北京:经济科学出版社,2008.
[16]张辑.跨国公司转让定价避税的应对策略[J].统计与决策,2012,(1):58-61.
[17]彭艳芳.转让定价的经济学分析——基于税收动因的视角[J].云南财经大学学报,2014,(1):70-75.
[18]Grubert Harry and John Mutty.Taxes,Tariffs and Transfer Pricing in Multinational Corporate Decision Marketing[J].Review of Economic and Statistics,1991,(73):285-293.
[19]何玉润.外商投资企业转移定价与税收管理[M].北京:经济科学出版社,2006:81-89.
[20]Burns J.O.Establish International Transfer Pricing Standards for Tax Audits of Multinational Enterprises[J].International Journal of Accouting Fall,1981,(6):26-39.
[21]Kim S.H.and Miler S.W.Constituents of the International Transfer-Pricing Decision[J].Columbia Journal of Wood Business,1979,(15):124-137.
[22]Wu F.H.and Sharp D.An Empirical Study of Transfer Pricing Practice[J].International Journal of Accounting,1980,22(2):126-142.