| 不同控股比例下的国际转移定价模型 |
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| 引用本文： | 胡松华,周韬.不同控股比例下的国际转移定价模型[J].中国经济评论,2008,8(12):16-22. |
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| 作者姓名： | 胡松华 周韬 |
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| 作者单位： | 中山大学岭南学院,广州510275 |
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| 基金项目： | 本文研究受广东省自然科学基金资助（项目编号：04009751）. |
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| 摘 要： | 转移价格在跨国企业的国际经营活动中起着重要的作用。本文从企业税负驱动机制的微观层面上，扩展国际转移定价的理论模型，深入分析在不同控股比例和红利分配率情况下转移价格的理性选择；并且运用模拟方法，揭示不同变量条件下的最优转移价格策略。
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| 关 键 词： | 转移价格 跨国经营 跨国公司 定价模型 |
A model of international transfer pricing under different shareholdings |
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| HU Song-hua,ZHOU Tao.A model of international transfer pricing under different shareholdings[J].Zhongguo Jingji Pinglun,2008,8(12):16-22. |
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| Authors: | HU Song-hua ZHOU Tao |
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| Institution: | HU Song-hua, ZHOU Tao |
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| Abstract: | Transfer pricing plays an important role in global operations of the multinational enterprises. From the microeconomic perspective of the tax-motivated mechanism, this paper extends the theoretical model of international transfer pricing. An analysis is made on the rational selection of transfer prices under different shareholdings and dividend payout ratios. Furthermore, a simulation method is used to shed light on the optimal transfer pricing strategy under various circumstances. |
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| Keywords: | transfer pricing multinational operation multinational enterprises pricing model |
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