随着世界经济的不断发展，越来越多的企业实现跨国及跨地区经营，以提升国际知 名度，抢占国际市场份额。由于各国及各地区的税务法律法规不尽相同，税种及税率也 存在较大差异，因此对于跨国企业而言，转让定价布局是调整各子公司利润水平及整体 税负率的重要手段。近年来，各国税务机关的联系日益紧密，加强了对跨国企业关联交 易转让定价的监管。在此税务环境下，跨国企业内部进行的关联交易如何在符合税务法 律法规的前提下寻求最优定价安排、降低整体税负、提高净利润，已成为各跨国企业的 重要税务课题。 本文通过结合转让定价理论及相关的税务法律法规，在现有的转让定价税务筹划研 究文献的基础上，以 A 集团惠州公司作为本文的研究对象，介绍了该公司所属集团的 股权架构、与关联方的交易情况、功能风险定位、价值链定位及转让定价税务筹划方案。 其次，对这一筹划方案的关键点进行了具体分析，包含转让定价方法选择的分析、可比 性分析、最优关联交易转让价格分析。同时，针对此税务筹划方案进行了相关的后续管 理分析。 最后，本文得出了如下结论：（1）A 集团惠州公司在转移定价税收筹划方案中，是 作为关联方交易的生产制造商以及最优转让价格确定与实施者；（2）预约定价安排是转 让定价税务筹划的最理想结果，可有效降低税收筹划风险。预约定价的企业所获取的利 润应与其履行的职能、承担的风险相匹配，须重视公司的功能风险及价值链定位；（3） 实时调整税收筹划方案，均应时刻对内外部环境变换保持高度关注。制定转让定价税务 筹划方案时应选择恰当的转让定价方法，重视可比性分析，从而更有效的证明关联交易 价格的合理性；（4）企业与税务机关有着密切不可分割的联系，税务机关享有一定的自 由裁量权，因此企业必须重视与税务机关的关系维护，建立良好的税企关系。 本文通过对 A 集团惠州公司转让定价税务筹划方案的详细研究，对于制造业跨国 公司以降低转让定价税务风险、降低整体税负、提高税后利润为目的，就其内部关联交 易制定转让定价税务筹划方案具有一定的参考意义。 关键词：转让定价；关联交易；税务筹划；最优转让价格II Abstract With the continuous development of the world economy, more and more enterprises have achieved cross-border and cross-regional operations in order to enhance international visibility and seize international market share. Since tax laws and regulations in different countries and regions are different, and tax types and tax rates are also quite different, for multinational enterprises, the transfer pricing layout is an important means to adjust the profit level of each subsidiary and the overall tax burden rate. In recent years, the ties between tax authorities in various countries have become increasingly close, which has strengthened the supervision of the transfer pricing of multinational companies ’related party transactions. In this tax environment, how to seek the best pricing arrangement, reduce the overall tax burden, and increase the net profit of connected transactions conducted by multinational companies within the premise of compliance with tax laws and regulations has become an important tax issue for multinational companies. Based on the existing transfer pricing tax planning research literature and the research object of this article, this paper introduces the shareholding structure of the group to which the company belongs and the relationship Party's transaction situation, functional risk positioning, value chain positioning and transfer pricing tax planning plan. Secondly, the key points of this planning program were analyzed specifically, including the analysis of transfer pricing method selection, comparability analysis, and optimal related party transaction transfer price analysis. At the same time, relevant follow-up management analysis was conducted for this tax planning plan. Finally, the paper draws the following conclusions: (1) A Group Huizhou Company is a manufacturer and an optimal transfer price determiner and implementer in the transfer pricing tax planning scheme; (2) The appointment pricing arrangement is The optimal result of transfer pricing tax planning can effectively reduce the risk of tax planning. The profit gained by APA companies should match the functions they perform and the risks they bear, and they must pay attention to the company's functional risks and value chain positioning; (3) Real-time adjustment of tax planning plans should always maintain a high degree of internal and external environmental changes attention. When formulating the transfer pricing taxIII planning plan, you should choose the appropriate transfer pricing method and pay attention to the analysis of comparability, so as to more effectively prove the reasonableness of the price of the related party transaction; Companies have to pay attention to the maintenance of relations with tax authorities and establish good tax-enterprise relations. In this paper, through a detailed study of the transfer pricing tax planning plan of Group A Huizhou Company, for the purpose of reducing transfer pricing tax risk, lowering overall tax burden, and increasing after-tax profits for manufacturing multinational companies, they formulate transfer pricing tax planning for their internal related transactions The scheme has certain reference significance. Key words: Transfer pricing; Related transactions; Tax planning; Optimal transfer priceIV 目 录 摘要.........................................................................................................................................I ABSTRACT ............................................................................................................................. II 图表目录..................................................................................................................................VI 第一章 绪论..............................................................................................................................1 1.1 研究背景及意义.............................................................................................................. 1 1.1.1 研究背景................................................................................................................... 1 1.1.2 研究意义................................................................................................................... 2 1.2 文献综述.......................................................................................................................... 3 1.2.1 国外文献综述........................................................................................................... 3 1.2.2 国内文献综述........................................................................................................... 5 1.2.3 文献评述................................................................................................................... 7 1.3 研究内容与研究方法...................................................................................................... 8 1.3.1 研究内容................................................................................................................... 8 1.3.2 研究方法................................................................................................................... 9 第二章 案例介绍....................................................................................................................10 2.1 宏观经济形势及行业概况............................................................................................ 10 2.1.1 宏观经济形势......................................................................................................... 10 2.1.2 行业及市场概况..................................................................................................... 10 2.2 A 集团惠州公司基本情况............................................................................................. 11 2.2.1 A 集团概况及经营情况 .......................................................................................... 11 2.2.2 A 集团惠州公司基本信息介绍 .............................................................................. 11 2.2.3 A 集团惠州公司关联交易及转让定价情况 .......................................................... 14 2.3 A 集团惠州公司关联交易中的风险定位介绍............................................................. 16 2.3.1 功能风险定位......................................................................................................... 16 2.3.2 A 集团惠州公司与关联公司功能风险确定 .......................................................... 22 2.4 A 集团惠州公司关联交易中的价值链定位介绍......................................................... 22 2.4.1 A 集团惠州公司所在集团价值链定位 .................................................................. 22 2.4.2 地域特殊因素对企业创造价值贡献的计量及其归属......................................... 26V 2.5 A 集团惠州公司的转让定价税务筹划方案介绍......................................................... 27 2.5.1 A 集团惠州公司转让定价税务筹划方案的目标及原则 ...................................... 27 2.5.2 A 集团惠州公司转让定价税务筹划方案的具体内容 .......................................... 28 2.5.3 A 集团惠州公司转让定价税务筹划方案的效果 .................................................. 29 2.6 本章小结........................................................................................................................ 30 第三章 案例分析....................................................................................................................31 3.1 A 集团惠州公司税务筹划存在的问题与思路分析..................................................... 31 3.1.1 A 集团惠州公司税务筹划前转让定价存在的问题分析 ...................................... 31 3.1.2 A 集团惠州公司转让定价税务筹划方案的思路分析 .......................................... 31 3.2 A 集团惠州公司转让定价税务筹划方案的核心点分析............................................. 32 3.2.1 选择合理的转让定价方法分析.............................................................................. 32 3.2.2 可比性分析.............................................................................................................. 34 3.2.3 税务效益最优的转让价格决策分析...................................................................... 38 3.3 A 集团惠州公司转让定价税务筹划方案后续管理分析............................................. 44 3.3.1 准备转让定价文档.................................................................................................. 44 3.3.2 寻求预约定价安排.................................................................................................. 44 3.3.3 评估及调整转让定价税务筹划方案...................................................................... 45 3.4 本章小结........................................................................................................................ 45 第四章 案例启示....................................................................................................................46 4.1 确定转让定价税务筹划方案的核心要点.................................................................... 46 4.2 重视公司功能风险及价值链定位................................................................................ 46 4.3 重视转让定价方法的选择及可比性分析.................................................................... 47 4.4 必须重视维护税企关系................................................................................................ 48 4.5 本章小结........................................................................................................................ 48 结 论........................................................................................................................................49