论转让定价与税收问题

转让定价问题是随着世界经济的发展、全球经济一体化的趋势逐渐增强、跨国公司逐步增多的情况下而日益突出的重要经济行为。转让定价行为引起国际收入、费用分配的变化,从而影响有关国家或地区的经济刺益。因此,受到各国政府及经济专家的格外关注,成为经济领域的热门话题。转让定价对税收影响很大,如果在税制上不加以严格规定,会造成税收大量流失。

On Transfer Pricing and Taxation Issues

The issue of transfer pricing emerges along with the trend of world economic development, economic globalization, and increase of transnational corporations. Transfer pricing causes the changes in international revenue and cost distribution, and affects the economic interest of related countries and regions. Therefore, governments and experts in many countries have paid great attention to this issue. Transfer pricing has great influence on taxation. If we do not make stringent regulations in tax system, is may cause great losses in tax revenue.