The Research On Multinational Companies Intangible Assets Transfer Pricing Tax Management

Transfer pricing is a major means of multinational companies with international tax avoidance,the multinational companies and government concerns one of the most important tax issues.Research in tangible assets transfer pricing problem has been more in-depth case,intangible assets as a result of its special originality,exclusive,characteristics such as physical and high cost,high risk,cause it it difficult to find comparable uncontrolled transactions,transfer of profits is more covert,therefore,enterprises in the global common for intangible assets under the way of transfer pricing,to find a solution to the international tax avoidance.After the reform and opening up,large inflows of foreign capital in our country.Multinational companies to enter the Chinese market,for our country brought capital and technology,promote the development of socialist market economy in China.With the rapid development of economy in our country and further improving the socialist market economy,our country began to pay attention to the optimization of industrial structure adjustment,encourage new technology development and transfer of the intangible assets,such as intangible assets turnover and proportion are greatly increased.At the same time,multinational companies in China to enhance consciousness of tax avoidance,the use of intangible assets transactions within the group for transfer pricing tax avoidance motivation and behavior more and more.That this article will first case,the process of the development and analysis of the existing tax suspects,then discusses the tax authority of intangible assets transfer pricing adjustment process,the analysis of the reflected the present situation and related problems of intangible assets transfer pricing in China.Finally,according to these problems,combined with international experience and China's national conditions,put forward feasible Suggestions and countermeasures.