The Theory Thinking And The Countermeasure Researching About Optimizing The Tax System Of Pricing In Our Country

Along with the international economic development ,the enhancing tide of global economic integration and more and more transnational corporation, transfer pricing becomes an outstanding economic conduct. It not only causes changes of international income and expenses to assign, and brings the deviant flow of international capital, but also exerts a great influence on tax. It arouses attention from the governments of many countries and tax experts to establish and perfect transfer pricing system. Now more than 100 countries have issued the regulation of the transfer pricing according to the national concrete conditions in the whole world. Since our country joined WTO, the foreign capitals have entered China in more extensive field, but it is just more outstanding that the transnational corporation utilizes transfer pricing to escape the tax revenue of our country. Though there are many regulations of transfer pricing in"income tax law, enterprise of the People's Republic of China". But Tax System for transfer pricing of our country is still faultiness. It is unable to control effectively on avoidance of the transfer pricing by the transnational corporation.Under the background that the new"Enterprise Obtained Tax law"just implemented, this article combine the reality situation of Foreign-funded enterprise transfer pricing in our country, studing deeply the transfer pricing tax system's optimization. The article divides into five parts, the first part elaborated the research background, the significance, the research condition in domestic and foreign, the research mentality and the research technique. The second part, through to limit several concepts related with transfer pricing, seek the theory basis, and have laid the rationale for optimization transfer pricing tax system research.The third part carry on the analysis to present situation and problem of our country's tax system of transfer pricing, cause to optimize our country's tax system of transfer pricing with a clear goal. Through to analyze the overseas transfer pricing tax system's characteristic, the fourth part proposes the experience our country can use for reference. The fifth part propose concrete countermeasure systematically about optimizing our country's tax system of transfer pricing, this part is core, but because many countermeasure suggestions are exploring, therefore some viewpoints need further proof and the consummation unavoidably.