摘要
转让定价是跨国公司利用国际税收差异及其政策差异追求全球利润最大化、增强自身优势的一种手段。因而应对跨国公司的不合理转让定价行为予以防范和调整。具体可采用独立市场价格法,销售价格法,成本加利润法等几种方法加以调整。
Transfer pricesetting is a means used by transnational corporations to make big profit and strengthen their superiority by taking advantage of internationally different taxation and policy. So this kind of operation between international corporations should be traced down and adjusted. Such concrete measures as independence market price, sales price, cost plus profit may be taken.
关键词
跨国公司
转让定价
防范
调整
transnational corporations
transfer price-setting
countermeasures
adjustment
