摘要
本文介绍了跨国公司进行价格转移的目的和做法，并结合我国具体情况，分析三资企业价格转移的原因和具体表现，最后提出了对三资企业价格转移进行管制的法律措施。
This essay is an introduction to the purpose and methods of price transfer made by transnational companies. In terms of China's praCtical situation, the authorsgive an elaboration of the causes and practice of price transfer by enterprises with foreign investment. The essay concludes with some suggested legal measures to control suchprice transfer.
出处
《深圳大学学报（人文社会科学版）》
1996年第2期24-29,共6页
Journal of Shenzhen University：Humanities & Social Sciences
关键词
三资企业
价格转移
跨国公司
避税地
法律管制
enterprise with foreign investment, price transfer, transnational company,tax haven
