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本文简单的介绍了国际公司在我国使用转移定价的情况,分析了跨国公司操作转移定价的原因以及方式,说明了国际企业在我国操作转移价格并不仅仅是出于避税的考虑,无论如何跨国公司对转移定价的操作都会影响我国的经济利益;而通过税收部门及其它部门对合理确定转移定价的控制不仅能避免税收的流失也能防止外方侵蚀我国的经济利益;最后从完善转移定价税制出发,介绍了国际上的趋势以及我国此方面的进展,介绍了跨国公司操作转移定价新的发展。
This article briefly introduces the use of transfer pricing by international companies in our country, analyzes the reason and mode of MNC transfer pricing, and shows that the transfer of prices by international companies in China is not merely for tax avoidance purposes. In any case, multinational corporations The transfer pricing will affect the economic interests of our country; and through the tax department and other departments to determine the transfer pricing reasonable control not only to avoid tax loss but also to prevent foreign erosion of China’s economic interests; Finally, starting from the perfect transfer pricing tax system , Introduced the international trend and the progress in this aspect of our country, and introduced the new development of transnational operation transfer pricing.