珠海市外资企业税收流失测评与防范——基于转让定价避税的视角

外商投资企业通常通过转让定价进行避税，转让定价问题不能仅从名义税负的高低来思考，一切影响企业成本和收益的因素都可以引起外商投资企业做出理性的转让定价避税方式和方向选择。通过对珠海市外商投资企业纳税能力和税收流失规模的评估，认为应从完善外部环境和转让定价的调整及稽查方面入手提高转让定价避税的成本，解决外资企业税收流失问题。

Research to Taxation Lost of Foreign-invested Enterprises in Zhuhai

The usual way for the foreign-invested enterprises to avoid taxes is transfer pricing,we can not only judge the transfer pricing by the level of the nominal taxes,but also should consider all the factors that impact the enterprises' costs and benefits,because all these factors can cause the foreign-invested enterprises to make reasonable choices about the way and the methods of the transfer pricing.Based on the assessment of the ability to pay taxes and the scale of the loss of taxes of the foreign-invested enterprises in Zhuhai,this article believes that a solution to avoid the loss of taxes is to raise the cost of transfer pricing for tax avoidance by the way of improving external environment and adjusting transfer pricing and auditing.