摘要
国际税基的划分是国际税收秩序的核心问题,无形资产转让定价的普遍应用以及无形资产在企业全球价值链中权重的提升给传统的国际税基划分规则带来了挑战。独立交易原则作为传统的转让定价调整原则从倚重价格比较转向利润比较,公式分配法开始从国内实践酝酿走向区域范围内的国际实践,预约定价安排在无形资产转让定价中得到越来越广泛的运用。在无形资产转让定价调整规则的选择和考量上,国家税基利益无疑是各国关注的重点。在确立无形资产转让定价国际规则时,必须以建立完善的无形资产估价规则为前提,并对发展中国家的现实需求和困难给予特别考虑。中国应从维护本国税基利益、推动建立公正合理的国际税收秩序出发,努力推动联合国在国际税收规则制定中的作用;在参与目前OECD主导的无形资产转让定价规则的确立过程中,坚持以经济关联和价值创造原则为指导,强调市场溢价、成本节约等因素对无形资产价值形成的贡献;同时建立完善的无形资产转让定价规则,为更好地参与国际规则的制定、维护我国税基利益提供国内法基础。
The division of tax base is the core issue of the order of international taxation. The proliferation of intangible properties and its subsequence increased weight in the global value chain, which has brought severe challenges to the traditional rules of tax base division. The application of arm＇ s length principle has tilted from the price comparison toward profit comparison. expand to international practice within EU. Pricing The formula apportionment method is being conceived to agreement in advance is getting more and more popular The national interest vested in the tax base division is the main concern for individual countries when choosing the method of transfer pricing adjustment. The valuation of intangible properties is the precondition for the in- ternational rules of transfer pricing, for which the special conditions of developing countries should be taken in- to consideration. To secure the national interest of tax base division and an international tax order with equity and justification, China is advised to take a series of measures. UN should be the leading force in the formation of a new order. The principle of economic allegiance and value creation should be followed. Adequate weight should be given to market premium and location savings for the purpose of value creation of intangible properties. A sound transfer pricing rule for intangible properties should be established as the domestic legal base for the better participation in the formation of international rules and safeguard of national tax base interest.
出处
《现代法学》
CSSCI
北大核心
2016年第2期137-148,共12页
Modern Law Science
基金
2015年度国家社科基金一般项目"数字经济时代国际税收管辖权划分规则之重构研究"(15BFX197)
关键词
无形资产
转让定价
国际税基
利润分配
intangible property
transfer pricing
international tax base
profit allocation
