| 外商投资企业转移定价及其法律应对 |
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| 引用本文： | 顾闻.外商投资企业转移定价及其法律应对[J].吉林省经济管理干部学院学报,2007,21(5):26-29. |
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| 作者姓名： | 顾闻 |
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| 作者单位： | 南京师范大学,法学院,江苏,南京,210097 |
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| 摘 要： | "转移定价"是外商投资企业管理中一个十分突出的问题。转移定价行为带来了收入与支出的跨国不正常分配、带来了外商投资企业虚亏实盈、带来了外商直接投资的关联效应的降低。转移定价主要原因在于:我国相关税收法律制度的适应性相对薄弱、调整方法和使用顺序值得商榷、产生企业转移定价的根本性问题依然没有得到解决。对此,应完善我国关联交易转移定价相关法律规范,加强对关联交易转移定价信息披露的法律监管,同时,积极制定预约定价法律制度。
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| 关 键 词： | 外商投资企业 转移定价 税务管理 法律应对 |
| 文章编号： | 1009-0657（2007）05-0026-04 |
| 修稿时间： | 2007-08-31 |
On Transfer Pricing of Foreign Investment Enterprise and Law Measures |
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| GU Wen.On Transfer Pricing of Foreign Investment Enterprise and Law Measures[J].Journal of Jilin Province Economic Management Cadre College,2007,21(5):26-29. |
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| Authors: | GU Wen |
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| Institution: | NanJlng Normal University. Nan Jing, dinagshu 210097. China |
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| Abstract: | Transfer pricing is a key problem of foreign investment enterprises management.It brings Abnormal distribu-tion of income and cost.The reasons of transfer pricing are the weak adoption of taxation law system,adjust methodand using order etc.So we should perfect our law,strengthen law supervising and make related law. |
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| Keywords: | Foreign investment enterprise Transfer pricing Revenue management Legal measures |
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