| 在华跨国公司转移定价的成因及对策 |
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| 引用本文： | 王芬.在华跨国公司转移定价的成因及对策[J].襄樊学院学报,2006,27(6):39-43. |
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| 作者姓名： | 王芬 |
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| 作者单位： | 襄樊学院 经管系,湖北 襄樊 441053 |
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| 摘 要： | 跨国公司是当代国际投资的主体,也是实现经济全球化的主体。转移定价是跨国公司进行财务管理的重要手段。通过比较分析,转移价格可以给跨国公司带来两种收益,即贸易收益和投资收益。是否采取转移定价,取决于两种收益的大小。
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| 关 键 词： | 转移价格 跨国公司 贸易收益 投资收益 |
| 文章编号： | 1009-2854(2006)06-0039-05 |
| 收稿时间： | 10 6 2006 12:00AM |
| 修稿时间： | 10 26 2006 12:00AM |
Causation and Countermeasures of Transnational Corporation Transfer Pricing in China |
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| WANG Fen.Causation and Countermeasures of Transnational Corporation Transfer Pricing in China[J].Journal of Xiangfan University,2006,27(6):39-43. |
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| Authors: | WANG Fen |
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| Abstract: | Transnational Corporation is the main body of contemporary international investment.It is also the main body of realizing economic globalization.Transfer pricing is one of most important means of financial management in transnational corporation.Through the comparative analysis,this paper indicates that transfer pricing brings two kinds of incomes to Transnational Corporation,including trade income and investment income.The adoption of transfer pricing is decided by the size of these two kinds of incomes. |
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| Keywords: | Transfer pricing Transnational Corporation Trade income Investment income |
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