Research On The Customs Supervision Of Transfer Pricing Of Multinational Corporations

The transfer pricing of multinational corporations is a multinational company's consideration of the overall strategy of the group,taking the internal transaction as the means,and the internal related parties taking the internal transfer price in the transaction,so as to change the group's capital flow and the profit level of the internal members.On the one hand,it is a tool for internal management and resource allocation of multinational corporations.On the other hand,it is a way for multinational corporations to avoid tax by making use of the differences of international tax policies.From the perspective of customs supervision,the abuse of transfer pricing violates the principle of fair taxation in the market,and creates unfair competition for domestic enterprises,resulting in the loss of domestic tax and the interests of the state.Therefore,it is necessary to strengthen the study of transfer pricing and strengthen the regulatory role of Customs in import and export trade.This paper mainly studies the characteristics and means of transfer pricing,and the problems in customs supervision,and puts forward suggestions for improving customs supervision means and strengthening anti tax avoidance work.This paper consists of five chapters,the first chapter introduces the background and significance of this topic,the research situation at home and abroad are summarized,briefly introduced the contents,research methods and possible contribution;In the second chapter,the theory of transfer pricing is introduced,at the same time,the valuation system of the customs and the supervision mode of the Customs on the transfer pricing are also described;The third chapter mainly analyzes the current transfer pricing situation of multinational companies,and analyzes the supervision methods of transfer pricing by customs,and analyzes the problems and shortcomings of current customs supervision in transfer pricing;The fourth chapter mainly combines two typical cases to analyze the practical solutions to the supervision of the transfer pricing by customs,and summarize the relevant experience;The fifth chapter makes a summary,and puts forward some measures to improve the customs valuation of import and export goods,and improve some countermeasures and suggestions for the customs supervision system..