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Transfer pricing and customs supervision multinational companies in China

Author: WuDongMei
Tutor: LiChunCheng
School: Fudan University
Course: Public Administration
Keywords: Multinational Transfer Pricing Customs supervision Customs Valuation
CLC: F752.5
Type: Master's thesis
Year: 2011
Downloads: 95
Quote: 1
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Abstract


Since the 2008 financial crisis , China's prominent position in the global economy , attracting foreign investment momentum remains strong . In order to further explore and occupation of the Chinese market , and to maintain and expand the advantage in the competition , multinational companies with global sourcing , production and sales of the advantageous position of state-to-state differences between the tax system and the absence of China 's foreign-related tax regulations or loopholes in trade activities across borders , both through the associated transfer pricing to maximize the benefits worldwide . In this paper, by analyzing the behavior multinationals abuse of transfer pricing to evade customs revenue , usually , in general terms of trade , a wholly foreign-owned enterprises in the knowledge and technology-intensive goods in the highest possibility of transfer pricing abuse . Moreover, either through commodity trading , equipment transfer , provision of services, the implementation of the financing and the transfer of intangible assets , multinational companies can reduce transaction costs through internal transactions , in order to enhance their competitive strength . A direct result of the reduction in customs revenue multinationals abuse of transfer pricing , infringement of the principle of fair , reasonable taxation , to undermine fair competitive environment of the industry . Need to clear my own shortcomings as a safeguard against the tariff revenue losses caused by the multinational companies to transfer pricing , customs , strengthen research , improve supervision . First , this paper summarized the root causes of the current Customs multinationals status quo and problems of transfer pricing regulation and analyzed . Secondly, through the comparative study of the OECD transfer pricing tax system with the WTO , it is proved that the \\The article also particularly Western developed countries, Customs and law enforcement agencies of China 's State Administration of Taxation of the management system of transfer pricing for multinational companies with experience , interpret its absorption of the WTO Valuation Agreement \Finally, based on refining and summarize customs draw legislative skills and management experience , and recommendations to optimize the supervision of Chinese customs on transfer pricing .

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CLC: > Economic > Trade and Economic > States foreign trade > China's foreign trade > Customs and tariffs
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