摘要
转让定价是当今跨国企业面临的重要税收问题。尽管避税不是转让定价的唯一目的,却是最重要的驱动力之一。通过考察影响跨国公司转让定价避税决策的主要因素,建立相应的税收成本函数和收益函数,分析企业转让定价策略和实施条件,可以求出使得企业预期效用最大化的转让定价水平的最优解,进而研究税务当局对跨国公司转让定价行为的审查概率、调整概率和所得税率对转让定价最优解的影响,分析这些因素对跨国公司转让定价避税决策的影响。
Transfer pricing is an important tax issue for muhinational corporations today. Al- though tax avoidance is not the only purpose of transfer pricing, it is one of the most important driving forces. By observing the main factors which affect multinational corporations＇ transfer pricing of tax avoidance decisions, this paper establishes tax cost and revenue functions to analyze the transfer pricing strategy and implementation conditions of companies and find out the optimal solu- tion of transfer pricing which maximizes the expected utility of enterprises. Based on this, more re- searches are made by the tax authorities on the influence of the examination probability, adjust- ment probability, and the income tax rate of transfer pricing behaviors in multinational companies on the optimal solution of transfer pricing. More analysis is made on the influence of the factors on the transfer pricing of tax avoidance decisions.
出处
《云南财经大学学报》
CSSCI
北大核心
2014年第1期70-75,共6页
Journal of Yunnan University of Finance and Economics
基金
首都经济贸易大学研究生科技创新项目"中国税权配置效应分析"
关键词
转让定价
成本收益分析
最优水平
避税决策
Transfer Pricing
Cost - Benefit Analysis
Optimal Level
Tax Avoidance Decision
