我国外商投资企业转移定价方法选择研究

Research of the Method Choice of Foreign Investors' Shifting Prices

我国外商投资企业制定转移价格时常用的方法一般有市价法、成本法和协商价格法三种。运用问卷调查法,文章发现我国外资企业在方法选择时遵循着一定的规律,即选用成本法的外商投资企业存在利润转移的极大嫌疑。文章的结论对我国转移定价税收监管政策的制定有一定参考价值。

There are always 3 ways for foreign investors＇ shifting prices. According to the survey, the authors have found foreign investors always follow some rules in the method choice. So there are some problems in foreign investors whose choice is cost method. The conclusion would be helpful for China＇ s tax inspection policy of shifting prices.