对跨国公司转移定价的思考

Enforce Transfer Price Control & Management for Multinational Company

在内部交易中运用转移定价是跨国公司逃避税收的惯用方法。入世后,国外更多的跨国公司涌入我国,这对我们来说既是机遇,也是挑战,有许多问题需要认真研究,转移定价就是其中之一。就目前来看,我国境内许多外商投资企业使用转移定价手段,将大量税收转移到国外,导致我国境内许多合资企业亏损。因此研究跨国公司的转移定价对我国经济发展具有十分重要的现实意义。

Quote:Using Transfer Price Control is the common method to avoid tax for internal trade of the multinational company. Along with the economic globalization, it is regarded by the international society that the method to avoid tax is serious day by day. After the entry of WTO, more and more multinational companies enter our country.It is opportunity and challenges at same time for us. We have many problems, which need us to investigate seriously. The Transfer Price is one of them. In our country, there are many foreign companies who are using the Transfer Price method. They transfer many taxes outside China. Lots of the joint venture companies are deficit for this. The corresponding of Transfer Price incentive and form of the multinational companies.