Study On China Customs Supervision On Transfer Pricing

Since economy globalization,reforming and opening up,the Chinese market has gradually opened,connected transaction increased quickly year by year.In order to achieve maximum benefits worldwide,domestic and overseas affiliated enterprises carry out transfer pricing in trade activities,evade Chinese tax jurisdiction.Transfer pricing behavior erode the tax base,resulting in a direct result of the loss of tariffs and other taxes,at the same time,undermine the fair competition of the industry environment.The transfer pricing between domestic and overseas affiliated enterprises is directly or indirectly through international trade,especially the import and export segments,which is closely related to the customs.Customs imposed taxes in the import and export segments,which have a greater impact on the subsequent payment of income tax and other related taxes,the overall tax planning and the overall tax burden of enterprises.With the introduction of regulatory measures,transfer pricing has a new change,more complex,more subtle.How to strengthen the supervision of the transfer pricing,has become a problem to be solved at present.This paper studies the transfer pricing,standing on the position of customs supervision,especially subsequent supervision.Through studying the intention,mode and the influence of transfer pricing,sums up the manifestation of transfer pricing to avoid customs duties.Through case analysis,analyzes the present situation of customs supervision on transfer pricing and sums up the problems existing.On this bases,offer proposals to improve customs supervision on transfer pricing.