摘要
选址节约是意指很多跨国企业为了获得超额利润而将企业设于低成本国家。本文针对中国选址节约存在的几个误区分别作一剖析。
Location saving means that in order to obtain excessive profit, many multinational enter- prises choose to build factories in low cost countries. Aiming at the misunderstandings of location saving in China, this paper makes an analysis of the misun- derstandings respectively.
出处
《涉外税务》
北大核心
2013年第6期34-38,共5页
International Taxation In China
关键词
选址节约
选址贡献
成本
Location saving Location contri-bution Cost
