跨国公司转让定价调整规则对出口贸易的影响——兼论价格、利润调整规则优劣的比较

The Research on the Effect of Transfer Pricing Regulations of the MNE on Export Trade ——Comparison between Price Regulations and Profit Regulations

运用转让定价的利润最大化模型,基于跨国公司在中国实施转让定价的实际策略,研究了采取两种不同的转让定价调整规则对我国外商投资企业出口贸易的影响。结果发现:采取两种转让定价调整规则都将激励我国出口,而采用价格调整规则比利润调整规则将更有利于我国出口贸易的发展。

On the basis of analyzing multinational corporation's transfer pricing strategy in China, this paper uses optimal-profit model to examine two differeng regulations' effects on China's export trade. The result shows that both regulations will encourage China's export and it is better for the government to select price regulations than profit regulations for China's trade promotion after China becomes the member of WTO.