| 关于国际转移定价制定方法的探讨 |
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| 引用本文： | 张林. 关于国际转移定价制定方法的探讨[J]. 物流科技, 2005, 28(8): 100-102 |
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| 作者姓名： | 张林 |
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| 作者单位： | 哈尔滨商业大学,黑龙江,哈尔滨,150076 |
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| 摘 要： | 跨国企业合理使用转移定价方法可以降低税负．增加利润，实现多方面的利益。转移定价方法有以内部成本为基础的定价方法、以外部市场价格为基础的定价方法和基于利润为基础的定价方法。各种方法有各自的优缺点．企业应根据管理模式、经营规模、国际化程度、公司战略目标等实际情况合理选择。
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| 关 键 词： | 国际转让价格 制定方法 选择 |
| 文章编号： | 1002-3100（2005）08-0100-03 |
| 收稿时间： | 2005-04-20 |
| 修稿时间： | 2005-04-20 |
A Research on the Method of the International Transferring Pricing |
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| ZHANG Lin. A Research on the Method of the International Transferring Pricing[J]. Logistics Management, 2005, 28(8): 100-102 |
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| Authors: | ZHANG Lin |
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| Abstract: | Transnational enterprises can reduce the burden of taxation, increase profits and realize more interests ratio- nally by it's choice for transferring pricing, which including method of inter-cost price, the outer-market price and prof- it price. Since various kinds of methods have their own advantages and disadvantages, enterprises should choose them rationally, according to actual management mode, business scale, international degree, strategic objective, etc. |
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| Keywords: | international iransfer price making method choice |
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