BEPS行动计划背景下利润分割法在我国应用的探讨  

On the Application of Transactional Profit Split Method in China under the Background of BEPS Actions

作　　者：国家税务总局广东省税务局国际税收课题组 刘丽 黄锐 李晓红 陈高桦 刘姝成 曾晓明 吴姗 International Taxation Research Group of Guangdong Provincial Tax Service State Taxation Administration

机构地区：[1]不详

出　　处：《国际税收》2019年第11期41-47,共7页International Taxation In China

摘　　要：随着我国参与全球经济合作深度和广度的不断提升,利润分割法在特别纳税调整中的重要性日益增加,而我国目前在运用利润分割法的政策和实务层面都存在一些难点。本文在分析我国运用利润分割法的现状及困难的基础上,结合OECD利润分割法应用指南及美国对利润分割法的运用情况,提出利润分割法在我国实践应用的具体思路。With the increasing depth and breadth of China's participation in global economic co-operation,the transactional profit split method has become increasingly important in the special tax adjustment.However,there are some difficulties in applying the transactional profit split method in current policy and practice.Based on the analysis of the status quo and difficulties of the application of this method in China,this paper combines the OECD guidance on the application of the transactional profit split method and the practice of the United States,and then puts forward relevant suggestions on applying the transactional profit split method in China.

关 键 词：利润分割法 特别纳税调整 转让定价 BEPS 行动计划 

分 类 号：F811.6[经济管理—财政学]