摘要
本文主要介绍国外跨国公司利用内部转移价格以实现减轻税收负担、资金调拨、回避风险及利润调节等功能，并认为我国企业跨国经营应利用这一手段，以便在海外更顺利地拓展业务。
Mainly discussed are the notion of the internally-transferd price and its exploitatio in evading taxes, allocating funds, avoiding risks and regulating profits in foreign edonal corporations. Based on a dynamic analysis of its two modes of operation and main effects, enlightenmet is drawn that we should make good use of the instrument for the purpose of pioneering international business more successfully.
