摘要
转移定价作为避税筹划的一种重要方法,具有较强的操作性。本文以某集团企业内部运用为案例,研究了转移定价作为避税筹划的重要意义和主要方法。
As an important method to tax avoidance design, transferring price - making can be operated practically. Taking an application of an group enterprise as an example, this text shows the important meaning and main method of using transferring price - making as tax avoidance design.
出处
《武汉冶金管理干部学院学报》
2005年第3期17-18,共2页
Journal of Wuhan Metallurgical Manager's Institute
关键词
转移定价
避税筹划
关联企业
transferring price - making
tax avoidance design
correlative enterprise