试论跨国公司内部贸易中的转移定价问题

转移价格是跨国公司在跨国经营中最常用的一种财务手段,跨国公司通过这一价格工具的应用,不仅能实现调整利润和资金、控制市场、避免税收等多重目标,而且对所在国的国际收支平衡、对外贸易甚至于经济发展模式都将产生很大的影响。监管与防范跨国公司转移定价需要培养一批高素质审计人才。应该深刻认识跨国公司实施转移定价的内部动机及国外反避税主要措施等问题。

Discuss on Transferring Price in Internal Trade of Multinational Corporations(MNCs)

MNCs take Transfer Price as an important financial strategy. By making use of this price policy, MNCs cannot only adjust profit rate and capital, and make the market under the control of free of taxes, to achieve the objectives forthe profit maximum, but exert a tremendous influence on the international balance between income and expenditure,foreign trade and patterns of economic development of location country. This paper analyzes the inner motivation of MNCsexecuting this policy and those measures to deal with the problem of tax avoidance.