跨国公司转让定价避税与反避税研究

Research on Tax Avoidance and Anti-avoidance of Multinational Corporation Transfer Pricing

转让定价是跨国公司实施的最主要的转移利润的手法。随着越来越多的跨国公司将在中国设立并发展,对于部分跨国公司通过国际转让定价对我国税基造成的损害,更应该引起重视。从税务当局的角度研究转让定价与反避税问题,成为税收研究和企业管理的一个重要课题。

Tax-avoidance is the main method for the multinational corporation to transfer the profits. As there is more and more multinational corporation setting up in China, the damage these multinational corporations bring to our tax base should be paid more attentions to. From the perspective of tax authorities and anti-tax avoidance transfer pricing issues, tax studies and business management are important topics.