对关联方交易内部转移定价的探讨

Issues in Transfer Pricing of Connected Transaction

关联方交易内部转移定价目的在于人为地抬高或降低交易价格 ,调节各关联企业的成本和利润 ,达到减轻税负 ,使各关联企业共同获取最大利润的目的。过于偏离市场价格的关联方交易转移定价 ,势必对市场各参与主体的利益产生影响 ,给国家税收造成损失 ,必须加强对关联交易转移定价信息披露的监管 。

The purpose of transfer pricing of connected transaction lies on raising or reducing trade rate artificially,adjusts costs and profits of interrelated enterprises to reach alleviate tax and obtain the richest profits.However,the transfer pricing of connected transaction deviates market value would affect the profits of relative principal parts and cause loss to national tax revenue.So it is important to reinforce the management of transfer pricing to avoid the phenomenon by using transfer pricing to shift and control the profits.