iii 摘要 转让定价是关联企业进行纳税筹划的一个重要手段，关联企业可以通过关联 交易的转让定价将利润在不同母子公司之间进行转移，改变利润分布，从而影响 企业整体的税负。所得税优惠政策的出台，使得关联企业间适用的所得税率出现 差异，这就为关联企业间利用所得税税率差制定转让定价纳税筹划成为可能。随 着国家各项税收优惠政策的出台，关联企业为了追求企业整体利润最大化，依靠 其内部关联公司制定转让定价纳税筹划已经成为一项必不可少的战略规划。但在 此过程中，如果对所得税优惠政策盲目利用或者利用不当，违反了相关法律法规 的规定，将会招致税务当局的惩罚，不但没有给企业节约税赋，反而使企业遭受 处罚和不必要的支出。 本论文借助线性规划模型，以一家拥有高新技术企业资质的B公司及其拥有 软件企业资质的子公司（以下称Y公司）为案例，对B公司从Y公司采购的原材 料转让定价纳税筹划进行研究。本论文以契约理论、博弈论等理论为基础，首先 对案例公司的经营现状和所处的外部财税环境进行了分析，得出B公司因采用了 不合理的转让定价进行“避税”给公司带来重大风险的结论。在此基础上，针对B 公司的经营特点并结合法律法规对关联方转让定价方法的规定，采用线性规划模 型对单一期间的转让定价线性规划模型进行建模，然后结合B公司与Y公司的经 营数据以B公司整体利润最大化为目标对其转让定价最优方案进行求解。依据最 优转让价格的制定，使得原本存在重大税务风险的案例公司大幅降低税务风险， 并且在符合法律法规要求的基础上为公司节约纳税支出，实现公司的利润最大化 目标。最后，在此基础上对多期间的转让定价线性规划模型进行了讨论，为具备 条件的企业制定较长期间的纳税筹划方案提供了参考。 关键词：转让定价；纳税筹划；所得税优惠政策；关联企业；转移价格 北京交通大学硕士专业学位论文 iv ABSTRACT Transfer pricing is an important means of tax planning for affiliated enterprises. Affiliated enterprises can transfer profits between different parent and subsidiary companies through transfer pricing of affiliated transactions, change the distribution of profits, and thus affect the overall tax burden of enterprises. The introduction of preferential income tax policies makes the applicable income tax rates of affiliated enterprises different, which makes it possible for affiliated enterprises to make transfer pricing and tax planning by using the difference in income tax rates. With the introduction of various national preferential tax policies, it has become an essential strategic planning for affiliated enterprises to develop transfer pricing and tax planning by relying on their internal affiliated companies in order to maximize the overall profits of the enterprises. However, in this process, if the preferential income tax policy is used blindly or improperly, in violation of relevant laws and regulations, it will lead to punishment from the tax authorities. Instead of saving tax for the enterprise, the enterprise will be punished and increase expenditure. With the help of the linear programming model, this paper studies the transfer pricing and tax planning of raw materials purchased by company B from company Y by taking company B with high-tech enterprise qualification and its subsidiary company with software enterprise qualification (hereinafter referred to as company Y) as the case. Based on contract theory, game theory and other relevant fiscal and tax theories, this paper first analyzes the business status of the case company and its external fiscal and tax environment, and draws the conclusion that company B's adoption of unreasonable transfer pricing for "tax avoidance" brings significant risks to the company. On this basis, according to operating characteristics of B company and combining with the provisions of the laws and regulations of the affiliated party transfer pricing method, using linear programming model of transfer pricing during the course of a single linear programming model to model, and combining with the operating data of company and a Y B to B company's overall profit maximization as the goal of its transfer pricing to solve the optimal solution. According to the formulation of the optimal transfer price, the case company with significant tax risks can substantially reduce the tax risks, and save tax payment for the company on the basis of complying with the requirements of 北京交通大学硕士专业学位论文ABSTRACT v laws and regulations, so as to achieve the goal of maximizing profits. Finally, the paper discusses the linear programming model of multi-period transfer pricing, which can be used as a reference for enterprises to make long-term tax planning plans. KEYWORDS：Transfer pricing; Tax planning; Preferential income tax policy; Associated enterprises; Transfer price 北京交通大学硕士专业学位论文目录 vi 目录 摘要 ...........................................................................................................................1 ABSTRACT ..............................................................................................................2 1 引言 .....................................................................................................................1 1.1 选题背景及研究意义 ...................................................................................1 1.1.1 选题背景 ...............................................................................................1 1.1.2 研究意义 ...............................................................................................3 1.2 研究方法与主要内容 ...................................................................................4 1.2.1 研究方法 ...............................................................................................4 1.2.2 主要内容 ...............................................................................................5 2 理论基础与文献综述 .........................................................................................7 2.1 理论基础 .......................................................................................................7 2.1.1 契约理论 ...............................................................................................7 2.1.2 博弈论 ...................................................................................................7 2.2 文献综述 .......................................................................................................8 2.2.1 国内外研究现状 ...................................................................................8 2.2.2 国内外研究现状评述 .........................................................................10 3 B公司转让定价纳税筹划分析 .......................................................................11 3.1 B公司关联交易及纳税情况分析 .............................................................11 3.1.1 B公司概要 .........................................................................................11 3.1.2 关联方交易及转让定价政策现状 .....................................................11 3.2 B公司运用转让定价进行税务筹划的必要性和可行性 ............................13 3.2.1 运用转让定价进行税务筹划的必要性 .............................................13 3.2.2 运用转让定价进行税务筹划的可行性 .............................................14 4 B公司转让定价税务筹划方案制定 ...............................................................15 4.1 转让定价方法概述及选择 .........................................................................15 4.1.1 转让定价方法概述 ..............................................................................15 4.1.2 转让定价方法的选择 ..........................................................................17 4.2基于B公司原材料采购转让定价纳税筹划方案的制定——单一期间 ..19 4.2.1 转让定价纳税筹划的决策目标和决策变量 ......................................19 北京交通大学硕士专业学位论文目录 vii 4.2.2 引入转让定价纳税筹划模型——单一期间 ......................................19 4.2.3 B公司与Y公司转让定价的制定——单一期间 .............................22 4.3基于B公司原材料采购转让定价纳税筹划方案的研究——多期间 ......32 4.3.1 引入转让定价纳税筹划模型——多期间 ..........................................32 4.3.2 B公司与Y公司转让定价的制定——多期间 .................................33 5结论