Multinational Company Internal Transfer Pricing Research

With the open the Chinese market, the proportion of China in the global economy and growing influence, more and more multinational companies into our country, occupies more and more market share in China, the increasingly close relationship with China’s economic development. For multinational companies, however, in order to maximize the overall interests of multinational conglomerate, achieve the goal of reducing tax burden or evading supervision, transfer pricing behavior as a powerful tool for promoting development, avoiding risk, has been widely used in a multinational company, gradually become the focus of widespread attention. Use of transfer pricing, clinch a deal the price, lower transaction costs, avoid taxes, multinational companies abusing transfer pricing violated the principle of fair and reasonable tax directly leads to a decrease in the customs tax, transferring profits obtained in China to foreign countries, serious harm the interests of our country. Therefore, to strengthen the supervision of multinational transfer pricing behavior is of great practical significance. In this paper, in view of the transfer pricing of multinational companies to study the problem of customs valuation, is conducive to further prevent multinationals exploitation profit in China.Thesis is divided into five chapters, the paper first introduces the background and significance of this paper, the relevant domestic and foreign literature study and overview, a brief description of the main contents, methods and innovations of this research; secondly from transfer pricing and customs the basic theory underlying the valuation of departure, based on the motivation of transfer pricing analysis, feature, while the customs valuation and customs valuation methods outlined; then introduced the current situation of the implementation of transfer pricing for multinational regulatory status quo, focusing on customs valuation analysis overview and problems; combine several typical cases, analysis, and practical solutions customs valuation under different circumstances; Finally, summarize customs valuation revelation, made suggestions to improve customs valuation.