转移定价税制的国际最新发展及对我国的启示  

Transfer Pricing Tax Systemand Enlightenment to Our Country

作　　者：吕立伟[1] 丁小云[1] 任海峙[1] 

机构地区：[1]上海金融学院

出　　处：《承德职业学院学报》2005年第4期34-37,共4页

摘　　要：转移定价税制作为一种基于税收考虑而对关联企业间转移定价进行调整或税务处理的法规体系,是遏制和防止跨国集团公司内部关联企业间的避税行为,从而维护本国经济权益和市场公平竞争的基本制度保障。本文拟对转移定价税制的国际最新发展作一简要介绍和阐释,并从中得到启示,提出我国转移定价税制的完善对策。The transfer pricing tax system is the fundamental guarantee of national economy and fair competition in markets,which prohibit or keep within limits the actions of the tax avoidance among enterprises in transnational groups.In this paper,the latest development of the transfer pricing tax system is presented and interpreted,and highlighted the enlightenment from it.Finally,this paper gives some opinions on how to improve and perfect the transfer pricing tax system in our country.

关 键 词：转移定价税制 发展 启示 

分 类 号：DF963[政治法律—国际法学]