| 跨国公司如何操纵转移价格 |
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| 引用本文： | 黄克安.跨国公司如何操纵转移价格[J].国际商务研究,1991,31(2):23-28. |
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| 作者姓名： | 黄克安 |
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| 作者单位： | 机电部第十研究所 高级工程师 |
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| 摘 要： | 近几年来,随着我国改革开放不断向纵深发展,外商对华投资与日俱增。新技术、新工艺、新流程源源流入,无疑给我国的经济注入了新的活力。但是,“转移价格”失控现象颇为严重,应引起有关方面的注意。外商往往利用我方不熟悉国际市场行情和缺乏购销渠道的弱点,操纵转移价格和收费标准,采用高进低出的办法,侵吞合营企业利润,逃避税收。跨国公司究竟如何运用转移价格来谋求利益?
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| 关 键 词： | 跨国公司 价格 转移价格 中国 |
Two-satellite fast positioning system and the method to increase positioning precision |
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| Senior Engineer Huang Kean The Tenth Institute of Ministry of Machine-Building and Electronics Industry.Two-satellite fast positioning system and the method to increase positioning precision[J].International Business Research,1991,31(2):23-28. |
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| Authors: | Senior Engineer Huang Kean The Tenth Institute of Ministry of Machine-Building and Electronics Industry |
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| Institution: | Senior Engineer Huang Kean The Tenth Institute of Ministry of Machine-Building and Electronics Industry |
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| Abstract: | In the paper, the constitution of two-satellite fast positioning system is briefly described as well as the principle and function of the system. Theexperimental results in demonstration are given. At last, the method to increasepositioning precision of the user is discussed. |
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| Keywords: | Satel ite Communications and Navigations Two-Satellite Fast Positioning System Positioning Precision |
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