企业集团内关联方交易价格的确定

Transaction Price Between Related Parties in The Group of EnterprisesYunliang Ci

随着我国市场经济的不断发展,许多企业通过收购、兼并、参股、控股、重组等形式成长为企业集团,快速扩展其经营规模和经营领域,提高抗御风险的能力。集团内企业如何合理处理相互间的经济业务,在获取集团整体利益的同时,保证从属企业在经济上的独立性,价格上的公平性。内部交易的价格是否公平合理成了当前集团企业、税务部门、审计部门关注的焦点问题之一。

With the development of market economy in our country,more and more group of enterprises come into being by buy,annex,share,holding or recombine other companies.These group of enterprises expand their field of business in order to strengthen their defence of market risk.Under the leading of the enterprises group,the companies deal with a lot of business between each other with unfair price.The profit can be transfer from one company to another by the unfair price in the business.The profit of enterprises group can be increased more by this way.The transaction price between related parties in the group of enterprises is fair or not become a focal points of enterprises group,administrative department in charge of taxation and audit department.