外商投资企业利用转让定价避税的问题与防范

Of Tax Avoidance of Foreign Investment Enterprises by Tran sfer Price

许多跨国公司滥用转让定价以实现其全球战略目标,给中国正常经济活动造成了很大的利益损失和不公平竞争,这就要求中国政府必须有效地防范外方投资者利用转让定价进行避税。从跨国公司转让定价的主要操作方法和我国在转让定价税制方面存在的问题入手。

Many multinational companies aiming at the global strategy would illegally take advantage of Transfer Price(TP),which not only causes our country's loss of tax revenue,but also results in the unf air competition.So it is necessary in china to study how to prevent foreign investors from tax avoidance by TP.Exploration and discussions are carried out on the popular adjustment methods of TP and the current problems existing in tax system for TP in China.The paper puts forward some ideas to perfect the Transfer Pric e tax system in China.