Pricing Taxation Research On The Transfer Of Intangible Assets

Since the reform and opening up, the pace of development of China’s marketeconomy continues to accelerate, more and more multinational companies to set upjoint ventures, wholly foreign-owned enterprises, branches or representative officesand other forms to enter the Chinese. With the development of international capitalflows, China has attracted foreign capital totaling more than trillion dollars, nearly60foreign-invested enterprises, the influx of Multi-National Corporation has alsobrought challenges to China’s tax anti avoidance work. For the global profitmaximization objective, international tax avoidance by many Multi-NationalCorporation have through transfer pricing, this not only affects the fiscal revenues ofour country, also has affected our country fair market competition environment. At thesame time, between countries, especially between developing and developed countriesthe tax source is increasingly fierce competition. In developed countries, tax cuts andGao Fuli brought the financial pressure to stimulate the economy, generalstrengthening of the international tax legislation, exerts pressure to the Multi-NationalCorporation, to pursue a more active, strict management. Facing the competition oftax sources in western developed countries increasingly grim situation, how to handle,effective protection of the state and taxpayers tax equity is on China’s major andsevere test.With the development and perfection of our socialist market economy, relates tothe field of intangible assets transactions will be more and more. On the one hand, the"two tax merger", facing the foreign invested enterprises in China’s tax burden, theopportunity to move these Multi-National Corporation use intangible assets transferpricing is more intense. On the other hand, the new "enterprise income tax law" issueda series of encouraging R&D, the transfer of intangible assets of preferential policies,these policies and measures to promote the field will be more intangible assetstransactions. However, the particularity of intangible assets makes the tax authoritiesto intangible assets transfer pricing adjustment very difficult. This is one of the reasons the intangible assets transfer pricing and tax adjustment method can causedgreat controversy and discussion in the world. The main focus of controversy anddiscusses the method of tax adjustment. In addition to America and OECD provisionsof the original traditional tax adjustment methods, appeared a lot of new adjustmentmethod, each of the applicable conditions and the advantages and disadvantages of. Itis because of the lack of obvious in intangible assets transfer pricing tax system in ourcountry, so it is necessary to strengthen the study on this aspect.This paper first describes the research background and significance of theresearch of this thesis, systematically introduces the theory of transfer pricing ofintangible assets, the Multi-National Corporation tax avoidance motivation analysis.Then the reference and absorption of the representative of the most forward positionof this field America and OECD in intangible assets transfer pricing tax systemanalysis and research, discusses the principle, adjusting method of transfer pricingadjustment should follow the advantages and disadvantages, advance pricingarrangements and other issues, and by means of the new method of case analysis ofintangible assets transfer pricing tax adjustment the explanation. Finally, combiningthe current situation of the intangible assets transfer pricing tax system of our country,points out the present intangible assets transfer pricing tax problems and put forwardcorresponding countermeasures and suggestions, including perfecting the multi-leveltransfer pricing tax system, clearly define the intangible assets meaning, expansion ofadjusting principle, help to in order to improve our country’s intangible assets transferpricing tax system.