关联方交易转移定价浅析

On Transfer Pricing of the Related Party's Transaction

关联企业转移定价是企业的战略性行为 ,但也是企业逃税避税和操纵财务报告、转移资金的常用手段。关联方交易转移定价的规范主要包括税务调整和信息披露。正常交易原则是税务调整的基本原则 ,但调整的方法有多种 ,应当根据实际情况灵活选用。为了使会计信息使用者正确认识企业的关联方交易 ,从而评价企业的机会和风险 。

Transfer pricing is a strategic behavior of enterprise,but it can also be a way used by managers to dodge tax or manipulate financial statements.Arm's length principle is the basic principle of adjust transfer pricing used by tax authorities,but there are more than one kind of methods to get normal transaction price,so the tax officials should choose the most appropriate one.In order to help users to appraise the entity's financial position and earning's ability,it's important to disclose detailed information about related party's transaction,including transfer pricing policy.