在华跨国公司转移定价的成因及对策

Causation and Countermeasures of Transnational Corporation Transfer Pricing in China

跨国公司是当代国际投资的主体,也是实现经济全球化的主体。转移定价是跨国公司进行财务管理的重要手段。通过比较分析,转移价格可以给跨国公司带来两种收益,即贸易收益和投资收益。是否采取转移定价,取决于两种收益的大小。

Transnational Corporation is the main body of contemporary international investment. It is also the main body of realizing economic globalization. Transfer pricing is one of most important means of financial management in transnational corporation. Through the comparative analysis, this paper indicates that transfer pricing brings two kinds of incomes to Transnational Corporation, including trade income and investment income. The adoption of transfer pricing is decided by the size of these two kinds of incomes.