摘要
本文通过对部分宏观经济数据的分析,评估了中国的地域优势相对于其他主要经济体的整体水平。在中国经营的企业可能会、也可能不会从区位特定优势中获益,并最终转化为高于跨国公司在正常经营过程中可获得的利润部分。因此,在分析跨国集团在中国的关联企业时,把超额利润的存在作为前提的分析很可能缺乏客观性。
This paper makes an evaluation on location specific advantages of China relative to other major economies on the basis of an analysis of macro-economic data. Depending on the particular circumstances of an enterprise, it may or may not benefit from some of these advantages and convert them to additional profit. A presumption that additional profit exists in every enterprise operating in China is subjective, and a more in-depth analysis of the case is required.
出处
《涉外税务》
北大核心
2012年第6期10-16,共7页
International Taxation In China
关键词
反避税
转让定价
成本节约
选址节约
无形资产
Anti-avoidance Transfer pricing Cost saving Location saving Intangibles