服从于其全球战略目标和谋求最大限度利润的需要，跨国公司需要积极寻求更加
合理的手段进行价格转让，调整各子公司产品的成本，转让各子公司的利润收人，以
使整个公司在全球范围内税收最小化、利润最大化，并努力减少各种政治、经济风险
以及税收筹划本身带来的风险。因此，在这种企业内部核心竞争力提升动因、外部行
业竞争压力加大、各国政府完善国内国际税收政策和管理的国际大背景下，研究跨国
企业在无形资产转让定价中的税收筹划问题就显得尤为重要。
本课题试图通过对税收筹划理论的系统研究，在分析当前国际惯用的转让定价方
法基础上，结合跨国企业在无形资产价值内涵和外延的新发展，汇总当前跨国企业无
形资产转让的主要途径，分析总结跨国企业无形资产转让中税收筹划的具体方法，同
时对税收筹划中的风险进行分析并提出控制建议。希望通过本研究，能够对跨国企业
的经营决策提供相应的税收筹划理论支持，同时对我国“走出去”企业提供实践参考，
使其在“走出去”战略中注重税收筹划布局、与时俱进，对我国企业的跨国发展机制
及创新经营有所启发。
关键词：跨国企业 税收筹划 无形资产 转让定价
Abstract
In the context of the knowledge-economy, company’s ability of creating intangible
assets is conclusive for their core competitiveness and their position in the competing
market. Economic globalization has encouraged the expansion of global capital market and
capital flows of multinational corporations, and to accelerate the transfer of intangible
assets such as intellectual property rights. Duo to the financial crisis, many governments
suffered from the budgetary strains which caused increased anti tax avoidance
investigation of tax authorities to compete on the international sources of tax revenue. The
establishment of International Tax Investigations Standard and Inter-State Tax Information
Exchange System have brought new challenges to the existing traditional methods of tax
planning of multinational enterprises.
In order to realize their global strategic goals and maximize the profits, multinational
enterprises need to actively find more appropriate transfer pricing methods to adjust the
cost of the subsidiaries, to transfer the income of each subsidiary&39;s profits, to minimize the
tax, maximize the profit of the entire group and make efforts to reduce the various political,
economic and tax planning risks. Thus, in the context of the companies’ motivation of
enhancing their core competitiveness, the increasing pressure of external competition in the
industry and the promoted domestic and international tax policy and administration of
many countries, it becomes more important to analyze the tax planning issues on transfer
of intangible assets.
This study will discuss on the tax planning theory, analyze the international transfer
pricing practices, consider the development of intangible asset of multinational enterprise,
and summarize the cross-border transfer methods and tax planning methods regarding to
transfer of intangible assets as well as the suggests minimizing the tax risks raised from
transfer of intangibles. It is expected that this study could provide the theoretical basis for
the tax planning of multinational enterprises, practical supports for the enterprises which
have oversea investment, and make “go global” strategy paying more attention to tax
planning, keeping pace with the times and providing some useful advices on Chinese
multinational enterprise’s development and innovation.
Keywords: multinational enterprise ,tax-planning, intangible assets, transfer pricing
1 导 论
1.1 研究背景和研究意义
1.1.1 研究背景
在知识经济背景下，企业创造无形资产能力直接决定其核心竞争力，决定其在激
烈市场竞争中的地位。经济全球化带来了全球资本扩张，促进了跨国公司的资本流动，
加速了知识产权等无形资产在全球范围内的转让。西方发达国家凭借其在全球资本扩
张中的知识产权等无形资产优势，利用知识产权等无形资产的持续转让，实现其在全
球范围内的国际分工与产业布局，始终控制着世界经济与贸易的主动权。随着我国改
革开放的深入和国际经济地位的提高，我国企业在国际交流与合作中占据越来越重要
的地位，“走出去”企业数量不断增多、规模加大、紧密融入国际市场竞争大环境，
如何充分发挥无形资产转让在国际战略规划部署过程中举足轻重的地位，也是他们需
要思考的和面对的一个新课题。
与此同时，在激烈的国际贸易竞争中，国与国之间的税收政策，特别是关税政策
会随着经济形势和政治形势的变化而不断处于变化中，各国采取高关税措施限制对方
产品进口的贸易摩擦事件也时常发生。金融危机以来，受困于财政紧张的各国政府对
国际税源的争夺战也日益激烈，纷纷加大反避税调查力度，税收调查标准国际化以及
国家间税收情报交换的制度建立等，都给跨国企业长期以来传统的税收筹划手段带来
了新挑战。
服从于其全球战略目标和谋求最大限度利润的需要，跨国公司需要积极寻求更加
合理的手段进行价格转让，调整各子公司产品的成本，转让各子公司的利润收入，以
使整个公司在全球范围内税收最小化、利润最大化，并努力减少各种政治、经济风险
以及税收筹划本身带来的风险。因此，在这种企业内部核心竞争力提升动因、外部行
业竞争压力加大、各国政府完善国内国际税收政策和管理的国际大背景下，研究跨国
企业在无形资产转让定价中的税收筹划问题就显得尤为重要。
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