| 我国跨国企业实施转移定价策略分析 |
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| 引用本文： | 刘电威,张先林.我国跨国企业实施转移定价策略分析[J].安康学院学报,2004,16(3):30-32. |
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| 作者姓名： | 刘电威 张先林 |
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| 作者单位： | 1. 广东职业技术学院,管理系,广东,珠海,519090
2. 湘潭大学,商学院,湖南,湘潭,411105 |
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| 摘 要： | 跨国公司利用转移定价策略可以达到税负最小化、规避各种风险、逃避东道国管制等相关目标.我国众多企业已开始了自己的跨国经营过程,但对转移定价的应用还缺乏经验.因此借鉴西方跨国公司的经营方法,灵活采用转移定价策略应是我国跨国企业的现实选择.
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| 关 键 词： | 跨国经营 转移定价 |
| 文章编号： | 1009-024X(2004)03-0030-03 |
| 修稿时间： | 2004年3月1日 |
Analysis of the Transferring Pricing Tactics Implemented by Transnational Enterprises in China |
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| LIU Dianwei,ZHANG Xianlin.Analysis of the Transferring Pricing Tactics Implemented by Transnational Enterprises in China[J].Journal of Ankang Teachers College,2004,16(3):30-32. |
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| Authors: | LIU Dianwei ZHANG Xianlin |
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| Abstract: | The transferring pricing tactics used by trans-corporations can reach such goals as minimizing the taxes,evading various kinds of risks and escaping the regulations of host countries.Chinese numerous enterprises have begun their transnational course,but the experience of implementing transferring pricing tactics is scarce.So it is a realistic choice for them to adopt the transferring pricing flexibly by studying the management methods from western transnational companies. |
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| Keywords: | transnational management transferring pricing |
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