影响越南企业本地价格转移意愿的因素

Assoc. Prof, Le Thi Tu Oanh,, M.Fin Pham Thi Hong Nhung, Nguyen Thi Lan Anh
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引用次数: 0

摘要

转让定价是企业在市场机制下通过使价格合法化以应对越南税务和海关当局而逃避税收和获取利润的常见行为之一。不仅是跨国企业,国内企业的内部交易也出现了不透明现象。反转让定价的管理和控制正成为税务机关面临的一个紧迫问题,特别是在越南发展市场经济的情况下。本研究旨在运用技术接受模型(TAM)评估影响越南企业国内转移定价意愿的因素,包括感知有用性的因素组。以及感知便利性对企业转移定价意愿的影响。研究数据收集自越南114家企业。研究结果证实了有关企业战略的有用感知假设;认识到减税和减轻经营压力的作用;法律和投资激励机制的便利性意识;两者之间存在正相关关系,并根据影响程度由高到低依次对企业转移定价意愿产生正影响。根据这些结果,该研究向国家政策机构提出了一些建议,以限制和控制这种情况。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Factors Affecting the Intention of Local Price Transfer of Businesses in Vietnam
Transfer pricing is one of the common acts of enterprises in the market mechanism to evade taxes and gain profits through legalizing prices to deal with Vietnamese tax and customs authorities. Not only multinational corporations, but domestic corporations are also showing signs of non-transparency in internal transactions. The management and control, of anti-transfer pricing is becoming a pressing issue for tax authorities, especially when Vietnam develops a market economy. This study aims to evaluate the factors affecting the intention of domestic transfer pricing in Vietnamese enterprises with the Technology Acceptance Model (TAM) including the groups of factors that are perceived usefulness. and perceived convenience to the firm's transfer pricing intention. Research data is collected from 114 enterprises in Vietnam. The research results confirm the useful perception hypotheses about business strategy; Recognizing the usefulness of tax reductions and reducing operating pressures; Awareness of the convenience of the law and investment incentive mechanism; Both have a positive relationship and a positive impact on the intention to transfer pricing of enterprises in turn according to the level of impact highest to lowest. From these results, the study makes some recommendations to state policy agencies to limit and control this situation shortly.
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