我国跨国企业实施转移定价策略分析

Analysis of the Transferring Pricing Tactics Implemented by Transnational Enterprises in China

跨国公司利用转移定价策略可以达到税负最小化、规避各种风险、逃避东道国管制等相关目标。我国众多企业已开始了自己的跨国经营过程,但对转移定价的应用还缺乏经验。因此借鉴西方跨国公司的经营方法,灵活采用转移定价策略应是我国跨国企业的现实选择。

The transferring pricing tactics used by trans-corporations can reach such goals as minimizing the taxes,evading various kinds of risks and escaping the regulations of host countries.Chinese numerous enterprises have begun their transnational course,but the experience of implementing transferring pricing tactics is scarce.So it is a realistic choice for them to adopt the transferring pricing flexibly by studying the management methods from western transnational companies.