摘要
在经济全球化的大背景下,随着我国成功入世,跨国公司在中国将更趋繁荣。而不少在华跨国公司虚亏实盈,往往是针对我国涉外税率较低的现状,利用转让定价逆避税。为了防止税收流失和利润转移,保护我国的正当利益,加强跨国公司转让定价税制的立法,应是当务之急。
Under the background of economic globalization, especially as we enter WTO, more and more multinationl companies will go to China. But now the tax - rate for multinationl companies in China is quite low,so they always use transfer - price to avoid tax with 'loss on surface, profit in fact . To protect our own profit, we should enforce the tax - law about it.
出处
《上海管理科学》
2002年第2期12-13,共2页
Shanghai Management Science
基金
2001年上海市重大决策咨询课题
