跨国公司转移定价问题研究

跨国公司转移定价是为了优化资金配置、规避税负、规避东道国的各种管制、规避国际金融风险以及争夺、控制市场。我国之所以很少采取用此策略,其原因主要是存在对转移定价认识不充分,未形成有效的国际经营管理体制,缺乏快捷信息系统及有效的指导。我国应"因地制宜"地运用转移定价,重视定价的准备工作,转移定价既要考虑避税的综合收益,又应为东道国政府接受;要总结跨国公司经营教训,不断创新和熟练地运用转移定价策略,努力实现利润最大化和不断增强国际竞争力。

On Transfer Pricing of Transitional Corporation

Transfer pricing of transitional corporation aims to optimize capital allocation,to avoid tax and regulation from the host coun-try and international financial risks,and to seize and control market.Our country scarcely takes this strategy mainly due to insufficient recognition on transfer pricing,lack of efficient international management system,rapid information system,and efficient guide.In con-clusion,our government should employ transferring pricing properly,value the preparation work for transferring pricing-considering both comprehensive profit of avoiding tax and accepting possibility by host government,sum up the lessons of transnational corporations,and innovate and employ the strategies of transfer pricing skillfully.