防范跨国公司内部价格转移的对策研究

A Study on Defending Measures to Control Internal Transfer Price in Transnational Corporations

目前 ,跨国公司进驻我国已成为客观必然 ,而且将越来越多。跨国公司在推动我国经济发展的同时 ,也不可避免地带来了一些负面影响。最主要的方面就是利用其内部贸易 ,将本该属于我国享有的利润通过价格转移的手段转移到国外的母公司 ,致使我国的税收减少 ,既影响了财政收入 ,也影响了我国正常的经济秩序。这表明 ,我国防范跨国公司内部价格转移的法律制度还不健全 ,措施也欠完善。国外尤其是发达国家在防范跨国公司价格转移方面已经颇有成效 ,因此就防范措施进行国际比较 ,以期对我国该问题的实践有所启示和借鉴。

Nowadays, transnational corporations(TNCs)' entry into China has become an objective trend, and this trend will be fiercely. TNCs have pushed Chinese economic development, but it also brought some negative influence. The most important aspect is that the TNCs use the way of internal trade to transfer the profit, which belongs to China, to their abroad parent companies so that Chinese revenue from tax is reduced. Finally this phenomenon affect not only the finance income, but the normal economic order in China. As a result, this shows it is incomplete in Chinese law system and it is not sound in the method of againsting internal transfer price in TNCs. It has gotten the effective achievement in defending internal transfer price in some foreign countries. Therefore, an international comparison is made in order to have the enlighten and instructive significance on the relating issue in China.