工程总承包商的内部转移定价问题探讨

工程总承包是大型工程项目建设组织的一个重要发展方向，工程总承包商内部不同单位分别完成设计和施工工作，选择合适的转移定价策略对于项目运作效率和项目优化设计实现程度具有十分重要的意义。论文通过介绍转移定价理论，并分析工程总承包商的结构类型和行业特点，重点讨论了不考虑税收因素的工程总承包商内部转移定价，并在此基础上讨论了基于税务筹划的工程总承包商转移定价，提出工程总承包商应采用成本加收益分成的转移定价方法。

Internal transfer pricing of general contractors

General contracting is a development direction for construction projects. Different sections of a general contractor carries out design and construction work respectively. An appropriate strategy for transfer pricing is very important to improve the project operation efficiency. This paper introduced the theory of transfer pricing, and analyzed the industry characteristics and the types of general contractors. Internal transfer pricing for the general contractor was emphasized despite of tax. The general contractor transfer pricing based on revenue plan was discussed. The transfer pricing method which is cost plus profit distribution was presented.