美国转移定价之最优法规则评析与借鉴  

Comments and Reference on the Best Method Rules in the U.S. Transfer Pricing Law

作　　者：叶莉娜[1] 

机构地区：[1]吉林大学法学院,吉林长春130012

出　　处：《国际商务研究》2014年第2期65-72,共8页International Business Research

基　　金：2012年国家社科基金项目"国际税法的热点问题与核心问题"(项目编号:12BFX133)

摘　　要：转移定价方法的选择对纳税人和税务当局都很重要。当前,在独立交易原则下形成了至少5种可接受的方法,供征纳双方依据个案的事实和情况予以选择。美国实施的最优法规则旨在为转移定价方法的选择提供具体指导。最优法规则与OECD指南的相关规定并不存在本质的区别,但前者兼顾了原则性和灵活性,更具有操作意义。虽然该规则也面临着来自无形资产、纳税人证明负担、会计准则等的冲击,从而使该规则的应用受到限制,但其价值仍然不容忽视。对于引进跨国投资最多、跨国公司转移定价问题日趋严重的我国而言,最优法规则在原则性与灵活性的权衡、未列明方法的应用和创新、以及以比例原则规制税务机关的自由裁量权等方面对我国转移定价税制的完善具有启示意义。The selection of transfer pricing method is very important to both taxpayers and tax authorities. Nowadays, at least five acceptable methods have been formed under the Arm＇s Length Principle, which may be used by taxpayers and tax authorities to make a choice for a single case by considering the facts and circumstances in that case. The U.S. Best Method Rules is directed against the specific choices among the transfer pricing methods. The U.S. Best Method Rules is of more practical meanings than the related regulations in the OECD Guidelines for it balances principle with flexibility though there＇ s no essential difference between the two. Although the rules are still facing impacts and challenges from intangible assets, taxpayers＇ proof burden, accounting standards, etc. and these impacts and challenges made the application of this rule restricted. However, from the perspective of the author, its values can＇t be ignored. The U.S. Best Method Rules is of certain enlightening significance for the perfection of the Chinese transfer pricing tax system, such as the balance between principle with flexibility, the application and innovation of the unspecified method as well as the regulation at the discretion of the tax authorities by the proportion principle.

关 键 词：转移定价 最优法规则 独立交易原则 OECD指南 

分 类 号：F812.42[经济管理—财政学]