无形资产转让定价与利润分割法研究  

Intangible Asset Transfer Pricing and Profit Split Method

作　　者：王宝顺[1] 董睿[1] 王洁超[1] 

机构地区：[1]中南财经政法大学财经税务学院

出　　处：《湖北经济学院学报》2015年第6期62-67,共6页Journal of Hubei University of Economics

摘　　要：无形资产转让定价是跨国关联交易中的重要内容。随着中国在全球经济中的功能升级,境内企业参与无形资产转让定价越来越频繁,对无形资产转让定价进行纳税调整日显重要。本文在对无形资产界定的基础上讨论了转让定价的纳税调整方法,介绍了美国、经合组织和澳大利亚运用利润分割法的情况,最后提出对我国的政策启示。Intangible assets transfer pricing is the important content in the related transactions among countries. As China economy is upgrading its function globally, domestic enterprises participate in intangible assets transfer pricing more frequently. Tax adjustment on intangible assets transfer pricing therefore seems more and more important. The paper defines intangible assets, discusses the methods of transfer pricing, introduces the profit split method application in United States, the OECD and Australia, finally proposes the policy implications of our country.

关 键 词：无形资产 转让定价 利润分割法 

分 类 号：F270[经济管理—企业管理]