我国跨国企业实施转移定价策略分析

The analysis of the transfer pricing tactics implemented by Chinese transnational enterprise

跨国公司利用转移定价策略可以达到税负最小化、规避各种风险及东道国管制等相关目标。我国众多企业已开始了跨国经营的过程,但对转移定价的应用还缺乏经验。因此借鉴西方跨国公司的经营方法,灵活采用转移定价策略应是我国跨国企业的现实选择。

The utilizition of transfer pricing tactics by trans-corpration can reach such goals as the minimization of taxtion,evading various kinds of risk and escaping the regulation of host country. Chinese numerous enterprise have begun their transnational course,but the experience of the implementation of transfer pricing tactics is scarce. So it is realistic choice for them,to adopt the transfer pricing flexiblely by studing the management methods from western transnitional company.