我国转让定价制度的新突破——基于新《企业所得税法》“特别纳税调整”的分析  

New Breakthrough of China's Transfer Pricing System Based on Analysis of "Special Tax Adjustment" in New Enterprise Income Tax

作　　者：刘伟[1] 

机构地区：[1]东北财经大学,辽宁大连110044

出　　处：《商业经济》2009年第6期23-24,56,共3页Business & Economy

摘　　要：《中华人民共和国企业所得税法》中的"特别纳税调整"的适时出台,既是我国规制转让定价行为的税收法律体系建设的需要,也是我国转让定价制度的一次新的突破。它不仅提高了转让定价制度的法律层级,增强了其权威性与拘束力,而且还补充、完善了原有转让定价制度的缺憾之处,使其更具系统化、规范化。有效地解决了原有的定价转让制度中存在的法律层级偏低,缺乏权威性;相关规定过于简单,不完整性问题等问题,使我国转让定价制度更加具有系统性与可操作性。The timely release of ＂special tax adjustment＂ in PRC Enterprise Income Tax is the need of constructing tax legal system to regulate trausfer pricing behavior and is a new breakthrough of transfer pricing system. The ＂special tax adjustment＂ increases its legal levels, authority and binding force of transfer pricing system, meanwhile, it improves the deficiency of original transfer pricing system, effectively solves the problems of low legal levels, lack of authority, simple and incomplete regulations existed in old system, and makes our transfer pricing system more systemic and operational.

关 键 词：企业所得税 特别纳税调整 转让定价制度 

分 类 号：F810.424[经济管理—财政学]