跨国公司转移定价与我国的规范措施.doc

跨国公司转移定价与我国的规范措施 跨国公司转移定价与我国的规范措施 【摘 要】随着经济全球化的发展，有越来越多的跨国公司来到中国投资，这一方面加快了我国经济加入到世界贸易当中的步伐，但另一方面一些跨国公司基于自身利益的考虑，利用各种手段逃避应承担的纳税义务，造成名亏实盈的局面，这其中最为重要的手段之一就是转移定价。 从转移定价的发展来看，它主要包括了税务动机与非税务动机两个方面，其目的是为了使公司在稳定的经营环境中获得最大的经营利润。跨国公司对有形商品、无形商品、费用以及融资的不当转移定价不仅违反了国际税负的原则，而且给我国的经济环境造成了不良影响。通过分析我国对各种转移定价的调整方法，可以看到我国的税法对转移定价的管理还存在较多的不足。有关税务机构应加强对我国跨国公司转移定价的管理，采纳国际上的方法不断完善税法体制。 关键词：跨国公司，转移定价，规范，管理 The Transfer Pricing of Multinational Corporation And the Criterion of our country Abstract With the development of economic globalization， more and more multinational corporations have entered China to invest. On the one hand， this helps Chinese economy to accelerate its steps of being engaged in international trade， on the other hand， some multinational corporations employ every possible means to get off their duty of paying taxes in order to pursuit maximum profits， which shows 8#004699a deficit but makes #004699a profit in fact annually. One of the most important means is transfer pricing. In 6#00aa00view of the history of transfer pricing， its cause includes tax motivation and non-tax one with the intention of reaping fabulous profits in #004699a stable managerial environment. The multinational corporations manipulate the transfer pricing of tangible goods， intangible goods， expense and financing， and they not only violate the international tax principle， but also give rise to #004699a harmful influence on Chinese economy. The analysis about the solution of various transfer pricing in China illustrate that there is something deficient in the management of transfer pricing under present tax system， so the authorities should reinforce the transfer pricing management and adjust the transfer pricing strategy according to the international standard for the disposal to improve the tax system in our country. Key words: Multinational Corporation， transfer pricing， criterion， management 目 录 一、序言??????????????????????????????????????????????????????????????????????????????????????????????????