论关联交易转移定价的税务规制  

On Tax Regulation of Transfer Pricing in Related Transactions

作　　者：李明辉[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《财经论丛（浙江财经学院学报）》2003年第2期29-34,共6页

摘　　要：转移定价是关联交易的核心问题。从税收角度而言 ,企业 (特别是一些外商投资企业 )滥用关联交易转移定价 ,往往会造成国家税收的流失。因此 ,应当加强关联交易转移定价的税务规范。本文在对国内外关联交易转移定价税务规范进行介绍和比较的基础上 ,对我国关联交易转移定价的税务规范提出若干建议。Transfer pricing is the cor e of related transaction.Companies often dodge tax by abusing transfer pricing.I t becomes an international convention to regulate transfer pricing by tax author ities.This paper puts forward some sugge stions to improve tax regulation in China,based on the discussions and comparisons of relevant rules of other countries.

关 键 词：关联交易 转移定价 税务规制 税务规范 

分 类 号：F812.42[经济管理—财政学]