我国跨国企业实施转移定价策略分析

An Analysis of the Transfer Pricing Tactics Implemented byChinese Transnational Enterprises

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、逃避东道国管制等相关目标。我国众多企业已开始了自己的跨国经营过程,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 use of transfer pricing tactics by trans-corporation can achieve such goals as minimization oftaxation, evading various kinds of risks and escaping the control of host country. Many Chinese enterpriseshave started out their transnational processes, but they still lack in the experience of using transfer pricingtactics. Therefore, it is practical to flexibly adopt the transfer pricing tactics with the running methods ofwestern transnational companies as reference.