The Research On Tax Management Issues Of Transfer Pricing Of Transnational Corporations

With the advancement of economic globalization,multinational corporations are increasing their international influence.And the increasingly frequent transactions make the transfer pricing more and more important,not only the transnational enterprises themselves,but also the tax authorities.Multinational companies consider benefit maximization,choose to use a loophole in the national tax administration,through hidden connection transaction for greater benefit,the domestic enterprise shall pay taxes according to law and fair competition market environment,investment environment in China is extremely adverse effects,not conducive to the healthy development in our country foreign trade and international communication.This has become the tax issue of our country tax authorities.Despite more than 20 years of continuous exploration and research,China has made considerable progress in the transfer pricing tax regulation.But compared with developed countries,the transfer pricing tax system in our country is still relatively obvious deficiency,taxation do not match with the economic development of our country,there are such as enterprise correlation standards still is not perfected,the taxpayer of compulsory regulation is unreasonable,the lack of comparable information acquisition channel and so on.At present,it is not uncommon for multinational corporations to transfer profits in China,which poses a serious challenge to our tax authorities.It is urgent to strengthen the demand for transfer pricing tax management.This paper studies the transfer pricing of multinational enterprises from the perspective of taxation.Current situation of the tax management problems of transfer pricing for multinational companies from objectively evaluated,through draw lessons from foreign advanced experience,to improve the current multinational transfer pricing tax administration policy.