Research On Taxation Issues Of Cross-Border Transfer Pricing Of Intangible Assets

With the promotion and development of global economic integration,international tax avoidance behavior tends to be concealed and diversified,and the use of transfer pricing is more common and the impact is more significant.In the context of the continuous improvement of technology and innovation capabilities,the proportion of intangible assets in the value chain of multinational corporations continues to increase.The special nature of intangible assets has enabled multinational corporations to transfer profits more concealed,thereby minimizing the overall tax burden.In recent years,multinational corporations have frequently carried out intangible asset transfer pricing,resulting in huge losses of tax benefits.Therefore,countries are highly concerned about the tax avoidance issues of multinational corporations using intangible asset transfer pricing.In order to curb the tax avoidance behavior of multinational corporations and build more reasonable international tax rules,the Organization for Economic Co-operation and Development launched the BEPS action plan and continuously promoted the results,providing reasonable solutions for countries to solve the problem of transfer pricing of intangible assets.China pays full attention to the problem of profit transfer and tax base erosion caused by the transfer pricing of intangible assets,and constantly practices and supplements relevant tax rules.However,there are still many loopholes and deficiencies in China's existing laws and regulations,which makes the transfer pricing of existing intangible assets without effective regulation,and it will bring great uncertainty to the law enforcement agencies of our country and the compliance of taxpayers.Based on the analysis of China's existing laws and regulations,this paper analyzes and analyzes the transfer pricing cases of cross-border intangible assets,and analyzes in detail from three aspects: intangible assets transfer pricing tax system,tax administration,international coordination and cooperation.On this basis,this thesis summarizes the problems of China's intangible asset transfer pricing in tax legislation and tax practice,including narrow definition of intangible assets,lack of ownership determination of intangible assets,lack of pertinence and operability of transfer pricing adjustment methods,imperfect application of regional tax advantages,lack of post-adjustment system,tax avoidance and punishment provisions,and lack of international cooperation.On the basis of absorbing and drawing on the latest achievements of BEPS,this paper puts forward. corresponding suggestions for the problems existing in the transfer pricing of intangible assets in China,hoping to provide a useful reference for improving the transfer pricing system of intangible assets in China.