日本转移定价税制研究  

A Study of Japan's Transfer Pricing Taxation System

作　　者：徐海康[1] 杨惠庆[2] 

机构地区：[1]复旦大学管理学院 [2]复旦大学经济学院,上海200433

出　　处：《现代日本经济》2002年第3期21-25,共5页Contemporary Economy OF Japan

摘　　要：转移价格是指跨国关联企业之间进行交易时使用的价格。70年代以后,随着日本经济实力的增强,日本企业经营国际化迅猛发展,出现了许多利用国际关联企业转移所得而避税的情况。而日本有关跨国公司转移定价的税制的实施,使这一避税现象得到了较好的避免。随着我国加入WTO后外资的更多进入,加强转移定价的管理势在必行,学习发达国家的先进做法,将有助于我们在这方面少走弯路。Transfer prices are here referred to the prices adopted by multinational associate businesses in trading. With the rapid internationalization of Japanese business management supported by the increase of Japan抯 economic power since 1970抯, many international associate businesses started to use income transfer to evade tax. As a countermeasure, the Japanese government抯 implementation of transfer pricing taxation system to govern the conduct of multinational companies has fairly successfully solved this problem. As more and more foreign capital will enter China after our entry into WTO, it is imperative for us to strengthen the supervision of transfer pricing. It is found in this paper that, in so doing, much remains to be learnt from the experiences of advanced countries in this respect.

关 键 词：日本 转移定价税制 税收制度 跨国公司 关联企业 避税现象 WTO 中国 经验借鉴 

分 类 号：F813.133.2[经济管理—财政学]