我国企业跨国经济活动影响因素分析

Analysis on the Influencing Factors of the Economic Activities of Transnational Enterprises

我国是全球最大的发展中国家,经济总量跃居第二,被世界各国寄予经济复苏的厚望,随着我国经济的快速发展,企业进行跨国经济活动也突飞猛进。本文分析了关税及出口退税对我国企业跨国经济活动的影响,介绍了离岸公司的相关内容,认为在政府外汇管制严格的情况下,可以考虑由离岸公司进行资金的调度。由于跨国企业进行经济活动时利用转让定价的问题已经引起了各国政府的普遍关注,本文最后对转让定价的风险及防范措施进行了阐述。

China is the world＇ s largest developing country, economy leapt the second, placed the expectations of economic recovery around the world, with the rapid development of China＇ s economy, enterprise transnational economic activities by leaps and bounds.In this paper, through the analysis of the impact of Chinese enterprises transnational economic activities, from the level of tariffs and the existence of the export tax rebate use transfer pricing of multinational enterprises also have varying degrees of impact.This paper also introduces the offshore company, in strict government regulation of foreign exchange can be considered by offshore companies to fund the scheduling.Because the issue of transfer pricing has aroused widespread concern among governments,the risk of transfer pricing and the preventive measures are discussed in the end of this paper.