摘要
在经济全球化的浪潮之下,跨国公司的产生和发展使资源在全球得以有效配置,但是同时其转移价格行为也给我国带来一些负面影响。本文试分析跨国公司实行转移定价的几种形式及对我国经济贸易的不利影响,并提出了相关的对策,防治跨国公司转移价格行为,以趋利避害。
s: In the tide of the globe economic, the producing and development of multinational company make the resources in the world assigned, but at the same time the behavior of transferring the list price brings some negative influence to our country. This article analyzes some forms of transfer list price practiced by multinational company and some disadvantages to the economy trade in our country. It also provides some related suggestions and counterplans against the transferring to avoid the disadvantages.
出处
《安徽广播电视大学学报》
2002年第2期14-17,共4页
Journal of Anhui Radio & TV University
关键词
对策
跨国公司
转移定价
税收管理
转移价格
中国
自我保护能力
multinational company
transfer the list price
connection effect
international receipt and enpenditure
tax administration