关于国际转移定价制定方法的探讨  

A Research on the Method of the International Transferring Pricing

作　　者：张林[1] 

机构地区：[1]哈尔滨商业大学,黑龙江哈尔滨150076

出　　处：《物流科技》2005年第8期100-102,共3页Logistics Sci-Tech

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。Transnational enterprises can reduce the buredn of taxation,increase profits and realize more interests rationally by it＇s choice for transferring pricing,which including method of inter-cost price,the outer-market price and profit price,Since various kinds of methods have their own advantages and disadvantages,enterprises should choose them rationally,according to actual management mode,business scale,intermational degree,strategic objective,etc.

关 键 词：国际转让价格 制定方法 选择 

分 类 号：F740.3[经济管理—国际贸易]