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我国的转让定价制度存在的问题主要体现在立法角度和执法层面,立法的层级需要提高,内容需要细化,执法人员的素质需要提高,执法力度需要加强。发达国家的转让定价税制虽然千差万别,但其共同点也是非常明显的,主要表现在它们的转让定价税制可操作性非常强,预先定价协定的方式用的比较多,特别是本身非常复杂的无形资产与内部劳务的转让定价的方法与相应的法规规定得非常细,极大地方便了执法人员的操作,而我国在这一领地无论是在立法上,还是在具体地执行方面都无甚作为。典型国家的转让定价税制对我国相应制度的启示在于:首先我国需要细化各项规定以增强其可操作性;其次,我国要制定罚则以增加跨国公司滥用转让定价的违法成本;最后要积极推进预先定价协定制度的运用。
The problems in China’s transfer pricing system are mainly reflected in the legislative and enforcement levels. The legislative level needs to be improved, the content needs to be refined, the quality of law enforcement personnel needs to be improved, and the law enforcement needs to be strengthened. Although the transfer pricing tax system in developed countries varies widely, their common ground is also obvious, mainly because their transfer pricing tax system is very feasible and there are many pre-pricing agreements, especially the very complicated intangible assets The method of transfer pricing with internal labor and the corresponding regulations and rules are very fine, which greatly facilitates the operation of law enforcement personnel. Our country has no act in this territory, whether in legislation or in concrete implementation. The typical countries of the transfer pricing tax system for our enlightenment is that: First of all, China needs to refine the provisions in order to enhance its operability; Second, China should set penalties to increase the abuse of transfer pricing transnational corporations illegal costs; Finally, to be active Promote the use of pre-pricing agreement system.