营销性无形资产转让定价问题探讨  

A Study on the Transfer Pricing related to Marketable Asset Transaction

作　　者：石英华[1] 谢敏[1] 张晓莉[2] 

机构地区：[1]财政部财政科学研究所,北京100142 [2]燕山大学里仁学院,河北秦皇岛066004

出　　处：《涉外税务》2013年第5期46-49,共4页International Taxation In China

摘　　要：近年来,营销性无形资产转让定价问题日益受到各国税务当局的关注。本文分析了国外营销性无形资产转让定价的理论和实务进展,提出完善我国营销性无形资产转让定价税务处理的对策建议。In recent years, transfer pricing for marketing intangibles have been increasingly concerned by tax authorities worldwide. This paper analyzes theoretical and practical development of transfer pricing of marketing intangibles in foreign countries and puts forward some countermeasures and suggestions on how to improve transfer pricing rules of marketing intangibles in China.

关 键 词：营销性无形资产 转让定价 独立交易原则 反避税 

分 类 号：F812.42[经济管理—财政学] F233