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一、我国石油制造业应用作业成本法的必须性与可行性加入WTO后,国际资本流动日益频繁,国内石油制造企业如果仍然采用传统的成本法,跨国企业可能故意利用传统成本法的不科学性,隐蔽地实现转移定价,将利润转移到税率较低的国家和地区,造成资本外流,使国家税收等宏观利益遭受损失。而推广应用作业成本法,则有助于在国际贸易和跨国资本流动中维护国家的利益。
I. The Necessity and Feasibility of Applying Activity-Based Costing in China’s Oil Manufacturing Industry After the accession to the WTO, the international capital flow is more and more frequent. If the domestic oil manufacturers still use the traditional cost method, multinational corporations may intentionally make use of the unscientific nature of the traditional cost method , Subtly transfer pricing, the profits transferred to lower tax countries and regions, resulting in capital outflows, the state tax and other macroeconomic interests suffered losses. The popularization and application of ABC method can help to safeguard national interests in international trade and transnational capital flows.