摘要
在当前各个国家税率差别减小,加强监管的背景下,跨国公司在我国使用转移价格主要基于非税务动因。出于整体利润最大化以及战略拓展的需要,跨国公司的转移价格定价方法主要有两大类:基于利润的方法和基于市场竞争的方法。跨国公司使用转移价格对我国企业、产业以及财政收入等方面都产生了严重的不良影响,需要在积极引进外资的同时,不断完善相关法律规定,加强国际税收合作,提高外资质量。
Non-tax motivation is the main purpose of the multinational enterprises using transfer price in China. To get the maximum profits and fulfill the overall strategies, the methods of transfer pricing includes the ways based on profits and those based on commercial competition. And the using of transfer price causes many negative effects to the enterprises, industries, and financial incomes of our country. Due to these problems, our country should do more on legislation relating to transfer price, intensify worldwide cooperation in the field of international taxation, and improve the quality of foreign capital by more strict supervision.
出处
《经济管理》
CSSCI
北大核心
2006年第6期8-12,共5页
Business and Management Journal ( BMJ )
关键词
转移价格
动因
定价方法
负面影响
transfer price
motivation
transfer pricing methods
negative effects
