目前,世界贸易和国际银行信贷业务总额的三分之一在关联公司中进行,有的国家比例更高,如美国,进口总额的50%以上、技术销售的80%是在关联公司之间完成的。跨国公司为达到总公司有效利润最大化,通过转让定价手段把在海外设立的分支机构,包括如我国的独资、合资和合作企业的利润大量转移出去,偷税漏税避税。转让定价现象在我国也不可避免地存在并不断增加,已引发某些明显的不良影响,直接和间接地损害了我国国际经济技术合作的经济和社会效益,必须引起有关部门的足够重视,并确实采取积极有效的控制措施。本文谨此略陈管见。 At present, one-third of the total volume of world trade and international bank credit business is carried out in affiliates, and some countries have a higher proportion. For example, in the United States, more than 50% of total imports and 80% of technical sales are completed between related companies. of. In order to maximize the effective profits of the head office, multinational corporations transfer the profits of branch offices set up overseas, including those of sole proprietorships, joint ventures, and cooperative enterprises in China, through transfer pricing methods, and evade taxes and avoid tax. The phenomenon of transfer pricing in China also inevitably exists and continues to increase. It has caused some obvious adverse impacts and has directly and indirectly impaired the economic and social benefits of China’s international economic and technological cooperation. It must arouse the attention of relevant departments and ensure that Take active and effective control measures. This article would like to thank you for your advice.