| 国外跨国公司内部转移价格的运作及启示 |
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| 引用本文： | 雷洪.国外跨国公司内部转移价格的运作及启示[J].肇庆学院学报,1999(2). |
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| 作者姓名： | 雷洪 |
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| 作者单位： | 西江大学财经系!肇庆市526061 |
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| 摘 要： | 本文主要介绍国外跨国公司利用内部转移价格以实现减轻税收负担、资金调拨、回避风险及利润调节等功能，并认为我国企业跨国经营应利用这一手段，以便在海外更顺利地拓展业务。
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| 关 键 词： | 内部转移价格 避税港 内部市场 关税 所得税 |
The Operation of the Internally-transfered Price and its Enlightenment |
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| Lei Hong.The Operation of the Internally-transfered Price and its Enlightenment[J].Journal of Zhaoqing University (Bimonthly),1999(2). |
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| Authors: | Lei Hong |
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| Abstract: | Mainly discussed are the notion of the internally-transferd price and its exploitatio in evading taxes, allocating funds, avoiding risks and regulating profits in foreign edonal corporations. Based on a dynamic analysis of its two modes of operation and main effects, enlightenmet is drawn that we should make good use of the instrument for the purpose of pioneering international business more successfully. |
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| Keywords: | internally-transfered price internal market tariff income tax |
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