摘要
跨国公司正在不断侵蚀传统的贸易领域。当前约有60%左右的国际贸易产生在跨国公司内部,跨国公司利用转让定价逃避税收的现象非常严重,以至于大量的国际直接投资的流向明显是受税收因素诱导的。其中跨国公司在中国利用转让定价逃避税收的现象已经非常普遍,从维护自身利益出发,确定转让定价税制以便对转让定价加以约束和控制,已经势在必行。
Multinational Corporations are eroding the domain of traditional trade. As we have known, about 60% of international trades be- long to the internal trade. Multinational Corporations are good at utilizing transferring prices to evade tax payment. So it is so popular in this field that a large number of FDI are influenced by the factors of tax payment. So for the purpose of protecting our national interests, it is necessary to control the transferring prices among Multinational Corporations.
出处
《当代经济管理》
2008年第5期81-84,共4页
Contemporary Economic Management
基金
跨国公司与当代国际关系(07JC810006)
2007年教育部人文社会科学研究项目
关键词
跨国公司
内部贸易
转移定价
multinational corporations
internal trade
transferring price
