| 国际转移定价及其税务规制研究 |
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| 引用本文： | 李巧巧.国际转移定价及其税务规制研究[J].江汉大学学报(人文科学版),2004,23(3):28-31. |
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| 作者姓名： | 李巧巧 |
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| 作者单位： | 江汉大学,商学院,湖北,武汉,430056 |
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| 摘 要： | 我国加入WTO后,跨国公司大举进军中国市场,国际转移定价滥用问题日益突出。我国应该采取措施,强化转移定价滥用行为监督管理意识,完善转移定价税制,建立和健全审计制度,改善监管手段,同时加强国际合作,加大对转移定价滥用行为的监管和惩处力度。
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| 关 键 词： | 跨国公司 国际转移定价 转移定价税制 税收监管 |
| 文章编号： | 1006-6152(2004)03-0028-04 |
| 修稿时间： | 2003年12月25 |
Research on International Price Transference and Tax Regulations |
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| LI,Qiao-qiao.Research on International Price Transference and Tax Regulations[J].Journal of Wuhan Institute of Education,2004,23(3):28-31. |
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| Authors: | LI Qiao-qiao |
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| Abstract: | The multinational corporations will soon enter our market after China's accedence to WTO, and the abuses of international price transference prevail. So we should take such measures as strengthen the consciousness of supervision over abusive price transference, perfect the tax system of price transference, establish and improve the supervision measures, at the same time we should reinforce international co-operation and impose tougher punishment on abuses. |
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| Keywords: | The multinational corporation international pricing transfer tax system of price transference tax supervision |
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