| 转移价格在我国跨国企业中运用的现状及对策 |
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| 引用本文： | 丁捷,张先林.转移价格在我国跨国企业中运用的现状及对策[J].山西高等学校社会科学学报,2004,16(9):39-40. |
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| 作者姓名： | 丁捷 张先林 |
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| 作者单位： | 湘潭大学,湖南,湘潭,411105 |
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| 摘 要： | 转移价格的制定已经成为当今跨国公司全球经营战略的重要组成部分 ,然而我国跨国企业对转移价格的认识与利用都还处于初级阶段。通过分析转移价格策略在我国跨国企业中的运用现状 ,可以对企业如何正确制定转移定价策略提出相关的建议
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| 关 键 词： | 转移价格 跨国企业 反转移定价 |
| 文章编号： | 1008-6285(2004)09-0039-02 |
| 修稿时间： | 2004年2月26日 |
The Current Situation and Countermeasure of Transfer-pricing That Used in Chinese Transnational Enterprises |
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| DING Jie,ZHANG Xian-lin.The Current Situation and Countermeasure of Transfer-pricing That Used in Chinese Transnational Enterprises[J].Social Sciences Journal of Colleges of Shanxi,2004,16(9):39-40. |
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| Authors: | DING Jie ZHANG Xian-lin |
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| Abstract: | The formulation of transfer-pricing has already become the important component of current trans-corporation's global management strategy.As for Chinese transnational enterprises as concerned,the understanding and utilizing of transfer-pricing is at primary stage.This text analyses the current situation of transfer-pricing strategy that utilised among our country transnational enterprises and then proposes the relevant suggestion for the correct formulation of transfer-pricing. |
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| Keywords: | transfer-pricing transnational enterprises anti-transfer pricing |
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