Research On Transfer Pricing Taxation Of Intangible Assets

At present,transfer pricing is a hot issue,whether in the tax field,international trade or legal field,has been discussed countless times.The reason is that the transfer pricing will occur in any of the three areas mentioned above.In the context of globalization,China has become a world factory,and multinational corporations have basically been affiliated enterprises in China,which makes the transfer pricing of intangible assets become the new favorite of China's transfer pricing industry.To call it "new favorite" and the transfer pricing of intangible assets have a great relationship with the sharp rise in the proportion of transfer pricing.The development of economy and the progress of science and technology are the inevitable results of knowledge economy.Under the knowledge economy,the brand function and innovation ability of enterprises are the basic requirements for the sustainable and benign development of enterprises.Multinational enterprises are particularly good at branding and innovation,so many multinational enterprises are developing very rapidly,and the number of affiliated subsidiaries is huge.Enterprise brand is undoubtedly an intangible asset,and innovation capability determines the R &D capability of intangible asset related products.Therefore,multinational enterprises usually have a strong ability to create value in intangible assets,which has led to the increasing proportion of intangible assets in the total assets of many enterprises.Although in foreign countries,enterprises that use intangible assets to conduct related transaction and transfer pricing have already existed,but in recent years,this situation has been increasing all over the world.Many countries have suffered huge tax benefits losses,so countries pay more and more attention to the tax avoidance of intangible assets transfer pricing.Because of the particularity of intangible assets are,resulting in differences in transfer pricing of intangible assets and other transfer pricing methods,this method has a strong concealment,many enterprises in tax avoidance by using this method have escaped the eye of tax authorities.BEPS makes all countries attach great importance to it,but at the same time it is helpless or even helpless.The United States has done relatively early research in this field and has taken the lead in the world,Of course,catch up from behind the OECD also has many achievements.Because of the confusion of countries,OECD has been entrusted with special programmes to cope with the erosion of the global tax base,which is the current BPES plan of action.The BEPS project began in 2013,and many achievements have been made,but the plan is still under study.Although China's current laws and regulations on the transfer pricing of intangible assets,although there are some achievements in the early developed countries through practice and reference,there are some deficiencies.In addition,our laws are updated and the iteration time is quite long.Many of the concepts and clauses are out of date and are no longer applicable to the current practical problems.Therefore,it is a matter of time before we can perfect the tax system in our country.In this paper,through the analysis of intangible assets transfer pricing tax system of our country,and compared the latest progress of the United States and OECD related laws and BEPS,so as to find and pointed out the existence of intangible assets transfer pricing tax system in our country,with the domestic related to the outcome of the case,then the actual situation in our country puts forward the countermeasures and suggestions according to.