近年来,外商投资企业利用关联企业转移利润的现象十分突出,从年度审计的情况来看,主要有以下四种形式。一、两头在外,抬高原材料进价,压低产成品售价由于投资中方缺乏国际市场营销能力,或者由于外方资本占控股优势,或者出于其他原因,而由外商控制企业的原材料采购权、定价权,产成品销售权、定价权的企业,在有些地 In recent years, the phenomenon of foreign-invested companies using affiliated companies to transfer profits has been outstanding. From the perspective of annual audits, there are mainly four forms. One or two heads out, raising the purchase price of raw materials and depressing the selling price of finished products. Due to the lack of international marketing ability of Chinese investors, or due to the fact that foreign capital accounts for controlling advantages, or for other reasons, foreign companies control the purchasing power of raw materials of enterprises. The right to set prices, the right to sell finished products, and the right to set prices, in some places