Research On Tax Risk Management And Control Of S Enterprise Software Product Transfer Pricing

With the aggravation of global capital flow and the change of organizational forms of multinational enterprises,in order to deploy global business strategy,multinational enterprises often transfer profits through transfer pricing between complex organizational structures.In view of the increasing erosion of the international tax base,OECD issued the BEPS Action Plan,and related research on international taxation is becoming increasingly important during the progress o f dealing with in tax-related matters of multinational enterprises.In the era of digital economy,transfer pricing is not only limited to the traditional trade between goods and services,intangible assets are increasingly participating in the international trade of transfer pricing as a core competitiveness,and software products are one of the important carriers.Multinational enterprises with software products related businesses are faced with more tax risks when dealing with international tax-related issues of transfer pricing.Therefore,this paper aims to provide some countermeasures and suggestions for tax risk control of such multinational enterprises in dealing with corresponding business through case analysis.This paper chooses the software products of S enterprise as the research object.On the basis of relevant literature and theory,it focuses on the analysis of the tax control risk of transfer pricing in R&D and use of S enterprise software products.Through sorting out the related transaction,business process and transfer pri cing model of S enterprise,the software product is divided into two stages: R&D stage and use stage.The R&D stage is further divided into contract R&D mode and cost-sharing mode.This paper analyses and discusses the R&D activities under the contract R&D mode,the R&D activities under the cost-sharing mode and the transfer pricing mode in the use stage.Then,according to the stage and cycle of software value generation,the functions and risks of each stage are discussed.Then,based on the principle of value creation,the essence of the transaction is analyzed.It is concluded that the tax risks in each stage include: Without long-term implementation,technical cooperation and development agreements are not recognized,the proportion of "technology use fee" and "royalty fee".And then the reasons for the risk formation of the enterprise's software products,including system and enterprise itself are discussed.At the end o f this paper,according to the characteristics of software products,put ting forward some countermeasures and suggestions on how to control the tax risk of this kind of transfer pricing at the level of enterprise system and operation.