关联企业转移定价研究综述被引量：22

Review on study for transfer pricing

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摘要分别从考虑税收因素和不考虑税收因素两方面出发,对国内外关于关联企业内部交易转移定价的研究现状作了比较详细的综述,论述了每一种转移定价策略的缺陷和不足,并结合现实企业的实际情况,提出了进一步的研究方向。最后就转移定价的最新研究动态及今后的发展趋势进行了分析。 In this paper, we summarized the present condition of study for the transfer pricing in intrafirm trade of affiliated enterprise. We divide all researches into two aspects. One aspect is that the researchers consider tax factors in internal trade and the other aspect is that the researches do not consider tax factors. We analyze the drawbacks and limitation for all kinds of transfer pricing strategies, and combing the realism condition put forward the further study direction. At last, the paper discusses the newest development at present and the trend of research in the future of transfer pricing.

作者慕银平唐小我刘英

机构地区电子科技大学管理学院

出处《管理科学学报》 CSSCI 2004年第3期86-96,共11页 Journal of Management Sciences in China

基金高等学校博士学科点专项科研基金资助项目(20030614011) 国家杰出青年科学基金资助项目(79725002) 电子科技大学青年科技基金资助项目.

关键词关联企业转移定价特定关系投资信息不对称 affiliated enterprise transfer pricing special-relationship investment informational asymmetric

分类号 F202 [经济管理—国民经济] F224.0 [经济管理—国民经济]

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参考文献98

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