跨国公司中间产品转移定价方法研究——基于税率差异性的分析

Research on Transfer Pricing Method of Intermediate Products of Multinational Corporations——Based on the analysis of tax rate differences

跨国公司决策单位日益精细化,使得不同子公司之间转移定价策略的制定具有重要意义。在不同税率的条件下,建立动态博弈模型,对跨国集团公司的中间产品转移定价方法进行了研究,得出了集团公司的最优定价策略。本文进一步研究发现,中间产品内部转移定价低于外部转移定价,下游子公司将会在最终产品市场具有更强的竞争力。

Based on linear demand function of final product market, the paper builds the perfect and complete information dynamic game model to analyze the transfer price in multinational firms when the divisions face different tax rates. And then gets the strategies about transfer price of the firms.Based on this, we find that the internal transfer price is lower than the external transfer price and the downstream division will be more competitive in the final product market.