摘要
跨国企业合理使用转移定价方法可以降低税负,增加利润,实现多方面的利益。转移定价方法有以内部成本为基础的定价方法、以外部市场价格为基础的定价方法和基于利润为基础的定价方法。各种方法有各自的优缺点,企业应根据管理模式、经营规模、国际化程度、公司战略目标等实际情况合理选择。
Transnational enterprises can reduce the buredn of taxation,increase profits and realize more interests rationally by it＇s choice for transferring pricing,which including method of inter-cost price,the outer-market price and profit price,Since various kinds of methods have their own advantages and disadvantages,enterprises should choose them rationally,according to actual management mode,business scale,intermational degree,strategic objective,etc.
出处
《物流科技》
2005年第8期100-102,共3页
Logistics Sci-Tech
关键词
国际转让价格
制定方法
选择
international iransfer price
making method
choice
