| 论跨国公司的转移定价及我国的对策 |
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| 引用本文： | 宋茜.论跨国公司的转移定价及我国的对策[J].安徽广播电视大学学报,2002(2):14-17. |
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| 作者姓名： | 宋茜 |
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| 作者单位： | 北京大学经济学院,北京,100871 |
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| 摘 要： | 在经济全球化的浪潮之下,跨国公司的产生和发展使资源在全球得以有效配置,但是同时其转移价格行为也给我国带来一些负面影响.本文试分析跨国公司实行转移定价的几种形式及对我国经济贸易的不利影响,并提出了相关的对策,防治跨国公司转移价格行为,以趋利避害.
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| 关 键 词： | 跨国公司 转移定价 关联效应 国际收支 税收管理 |
| 文章编号： | 1008-6021(2002)02-0014-04 |
Transferring of the List Price of Multinational Company and the Countplan of Our Country |
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| SONG,Qian.Transferring of the List Price of Multinational Company and the Countplan of Our Country[J].Journal of Anhui Television University,2002(2):14-17. |
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| Authors: | SONG Qian |
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| Abstract: | s: In the tide of the globe economic, the producing and development of multinational company make the resources in the world assigned, but at the same time the behavior of transferring the list price brings some negative influence to our country. This article analyzes some forms of transfer list price practiced by multinational company and some disadvantages to the economy trade in our country. It also provides some related suggestions and counterplans against the transferring to avoid the disadvantages. |
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| Keywords: | multinational company transfer the list price connection effect international receipt and enpenditure tax administration |
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