CAJ | 학술논문

无形资产转让定价是跨国关联交易中的重要内容。随着中国在全球经济中的功能升级，境内企业参与无形资产转让定价越来越频繁，对无形资产转让定价进行纳税调整日显重要。本文在对无形资产界定的基础上讨论了转让定价的纳税调整方法，介绍了美国、经合组织和澳大利亚运用利润分割法的情况，最后提出对我国的政策启示。
무형자산전양정개시과국관련교역중적중요내용。수착중국재전구경제중적공능승급，경내기업삼여무형자산전양정개월래월빈번，대무형자산전양정개진행납세조정일현중요。본문재대무형자산계정적기출상토론료전양정개적납세조정방법，개소료미국、경합조직화오대리아운용리윤분할법적정황，최후제출대아국적정책계시。
Intangible assets transfer pricing is the important content in the related transactions among countries. As China economy is upgrading its function globally, domestic enterprises participate in intangible assets transfer pricing more frequently. Tax adjustment on intangible assets transfer pricing therefore seems more and more important. The paper defines intangible assets, discusses the methods of transfer pricing, introduces the profit split method application in United States, the OECD and Australia, finally proposes the policy implications of our country.