英国无形资产转让定价税制借鉴研究  

Research on Transfer-pricing Taxation of Britain Intangible Assets

作　　者：白洁 

机构地区：[1]中国财政科学研究院研究生部

出　　处：《财政科学》2016年第3期70-75,共6页Fiscal Science

摘　　要：英国是世界上最早订立转让定价税收法律的国家之一,在税收实务管理中积累了丰富的经验,是转让定价管理的领跑者。相较于英国等西方发达国家而言,我国对无形资产转让定价的管理依然非常薄弱。本文深入分析英国无形资产转让定价税制规定及其近年的新进展,并结合我国的国情提出对我国的借鉴与启示。Britain is one of the earliest countries in the world that lay down the tax law of transfer-pricing. Through practice, Britain has accumulated rich experience on tax management, and it＇s the leader of trans- fer-pricing management as well. Compared to Britain and other western developed countries, China is still very weak in the field of transfer-pricing management. In this paper, there will be deep analyses of the trans- fer-pricing taxation in Britain and its recent progresses. Furthermore, the inspirations about transfer-pricing taxation will be put forward according to the national condition of our country.

关 键 词：无形资产 转让定价 英国 反避税 

分 类 号：F811.2[经济管理—财政学]