对我国跨国公司运用转移价格的思考  

Thoughts on Transferred Prices Adopted by Multinational Corporations of China

作　　者：黄珍文[1] 

机构地区：[1]南华大学经济管理学院,湖南衡阳421001

出　　处：《南华大学学报（社会科学版）》2001年第4期31-33,共3页Journal of University of South China(Social Science Edition)

摘　　要：国际转移价格的制定已成为跨国公司经营战略的重要组成部分。文章阐述了国际转移价格的作用 ,分析了我国跨国公司运用转移价格的现状 ,提出了相应的措施及国际转移价格的制定应考虑的因素。The institution of international transferred prices has become an important part of multinational corporations(MNCs) in their management.The paper mainly discusses functions of international transferred prices, analyses current conditions of Chinese MNCs,and puts forward some measures and factors that should be considered when international transferred prices are instituted.

关 键 词：国际转移价格 跨国公司 税负 

分 类 号：F279.2[经济管理—企业管理]