A Study on the Pricing Rules of Related Labor Transfer in Group
- 法学院－已发表论文 
当前国际上还没有一套相对统一的转让定价劳务规则。而纳税人正是利用各国国内税法转让定价劳务税制规定的差异性,以集团内劳务作为载体,通过税收筹划实现税基侵蚀利润转移的目的。中国作为发展中国家,在集团内劳务转让定价规则的适用和执行方面面临一定的问题与困境,需要采取有效的应对措施。在集团内关联劳务转让定价问题上,我国应尽早建立相应完备的实施细则,完善税企证明责任分配规则,与国际接轨,制定和完善低附加值集团内劳务安全港规则,适当提高关联劳务交易本地文档准备金额门槛。同时,还应当向联合国提出建议,推动制定集团内劳务费转让定价规则的国际化统一标准,避免使纳税人遵从双重标准,造成加重纳税人税收遵从负担的不利影响和后果。There is not a set of rules for transfer pricing labor in the world. By taking advantage of the differences of tax law about transferring pricing labor rules in different countries,taxpayers achieve profit transfer of tax base erosion through tax planning and the service within the group is used as a carrier. As a developing country,China is faced with certain problems and difficulties in the application and implementation of the labor transfer pricing rules in the group. Therefore,the effective measures should be taken to solve these problems. Firstly,China should establish a comprehensive implementation rules as soon as possible in order to improve the rules of responsibilities for enterprises. Secondly,it is important for China to formulate and improve the low value-added safe harbor provisions within the group so as to gear itself to the international conventions. Thirdly,it is essential to raise the amount of local document preparation for related labor transactions. At the same time,China should also make recommendations to the United Nations to promote the international standards of the rules of labor pricing transfer in the group. Thus,taxpayers would not comply with double standards,resulting in increasing the taxpayers＇ tax burden.