探讨转移定价在跨境电商出口海外仓模式业务中的应用

Exploring the application of transfer pricing in cross-border e-commerce export overseas warehouse business model

近年来,跨境电商作为外贸发展的一种新业态新模式得到了快速发展,大批跨境电商企业集团在境外成立子公司,进行内部关联交易,发挥转移定价的优势,提升企业各业务板块的竞争力。文章通过分析跨境电商企业集团业务特点与转移定价应用的意义、方法及注意事项,为跨境电商企业集团应用转移定价提升企业盈利能力提供参考。

In recent years,cross-border e-commerce,as a new business model for foreign trade development,has developed rapidly.A large number of cross-border e-commerce enterprise groups have set up subsidiaries overseas to carry out internal related party transac-tion,give play to the advantages of transfer pricing,and improve the competitiveness of various business segments of enterprises.By analy-zing the business characteristics of cross-border e-commerce enterprise groups,the significance of transfer pricing application,application methods,and precautions,reference is provided for cross-border e-commerce enterprise groups to apply transfer pricing to enhance their profitability.