国际关联方交易内部结转价格的所得税税收和会计策略  

The Income Tax and Accounting Strategies of the Internal Price in the International Related Parties Transaction

作　　者：许必建[1] 

机构地区：[1]重庆三峡学院,重庆404000

出　　处：《改革与战略》2011年第2期69-71,共3页Reformation & Strategy

摘　　要：国际关联方交易的内部结转价格是指跨国公司内部各个实体之间销售产品或者提供劳务所使用的一种内部划拨价格。跨国公司利用内部结转价格可以达到缴纳最少所得税等目的,国际上为了有效地对跨国公司国际关联方交易的内部结转价格在所得税方面进行税务和会计监督,执行着"局外价格"、"比较价格"和要求跨国公司揭示更多的财务信息的三种方法。文章认为,无论哪种方法都存在缺乏在世界范围内的统一规范、统一运作和统一监督的问题,应该成立一个由经济专家、会计专家和税务官员组成的全世界范围内的协会或组织予以协调。在我国应该结合具体国情选择相应的方法,并逐步向"局外价格"和"比较价格"过渡。The internal price in the international related parties＇ transaction refers to the various entities within multinational companies selling products or providing services by using internal transfer prices,so as to pay a minimum income tax.For effective censorship on the income tax of the internal price in the international related parties＇ transaction,the ＂outside price＂ and ＂compare prices＂ are used to determine the real price and multinational companies are requested to reveal more financial information.This paper considers that no matter what methods are used,lack of unified standard,unified operation and unified supervision are the problems.We should set up a worldwide organization consists of economic experts,accounting and tax officials for the censorship.In China,we should choose correct ways based on our reality,and gradually turn to the ＂outside price＂ and ＂compare prices＂.

关 键 词：国际关联方交易的内部结转价格 所得税 局外价格 现代信息技术 

分 类 号：F812.43[经济管理—财政学]