后BEPS时代无形资产转让定价的新规则  

New Rules on Transfer Pricing of Intangible Assets of Post BEPS

作　　者：于品显 YU Pin-xian(Law School,Hebei University,Baoding 071002,China)

机构地区：[1]河北大学法学院,河北保定071002

出　　处：《上海对外经贸大学学报》2023年第3期60-75,共16页Journal of Shanghai University of International Business and Economics

基　　金：河北省社科基金项目“数字经济税收法律问题研究”(项目编号:HB21FX001);河北省高等学校科学研究项目“数字经济背景下无形资产跨境交易税收法律问题”(项目编号:SQ2023177)的资助。

摘　　要：近年来,跨国企业在无形资产整体功能不发生实质改变的情况下,借由无形资产所有权转让或集中管理的方式将集团所产生的利润转移至低税负国家,出现严重的税基侵蚀与利润转移现象,引起各国税务机构、媒体、公众和国际组织的广泛关注。2015年经合组织提出的BEPS第8-10号行动计划,是针对跨国企业滥用无形资产转让定价制度进行激进的税收筹划而提出的应对方案。本文深入分析经合组织无形资产转让定价新规则,认为其引进风险控制的认定标准,同时弱化法律上所有权人的地位,有助于解决价值创造与实际经济活动不一致的问题,但还存在一定的改进空间。我国在借鉴经合组织无形资产转让定价新规则及完善国内规则的过程中,需要结合自身比较优势和企业在全球价值链中的地位,更好地维护我国利益。In recent years,without substantially changing the overall function of intangible assets,multinational enterprises have transferred profits generated by the group to countries with low tax burdens through the transfer or centralized management of intangible assets,resulting in serious tax base erosion and profi t transfer.It has attracted extensive attention from tax agencies,media,the public and international organizations in various countries.The BEPS Action Plan No.8-10 proposed by the OECD in 2015 is a response plan to the aggressive tax planning of multinational enterprise groups’abuse of the intangible asset transfer pricing system by establishing a new analytical framework.This paper makes an in-depth analysis of the new OECD transfer pricing rules for intangible assets,and believes that the introduction of risk control identifi cation standards and the weakening of the legal owner’s status will help solve the problem of inconsistency between value creation and actual economic activities,but there is still room for improvement.In the process of improving domestic rules by referring to and learning from the new OECD rules on transfer pricing of intangible assets,my country needs to better safeguard my country’s interests by combining its comparative advantages and the position of enterprises in the global value chain.

关 键 词：无形资产 独立交易原则 转让定价 BEPS行动计划 

分 类 号：F810.42[经济管理—财政学] D996.3[政治法律—经济法学]