跨国公司转让定价机制研究(4)

随着经济全球化的进一步发展,各国的经济联系日趋紧密,跨国经营日益普遍,跨国公司成为世界经济的主要推动者,转让定价问题日益受到世界各国的广泛关注。理论界从管理学、实务的角度探讨跨国公司转让定价的动机、方法,研究转让定价行为的成果较多,而从经济学和定量模型的角度研究跨国公司转让定价机制的成果却不多见,且其建立模型的假设条件多与实际不符,其模型对跨国企业的转让定价不太适用。因此,

multinational corporations to host a joint venture subsidiary of the parent company's investment ratio, the host country Tax authorities investigating the costs and the size of the multinational companies are using transfer pricing tax has affected the interests of multinational corporations that the main independent pursuit of maximizing their own interests and multinational corporations to pursue its global interests groups to maximize conditions Under the optimal transfer pricing policy.

Finally, in the new "Enterprise Income Tax Law" was implemented in the background, the Government's anti-tax avoidance from the perspective of preventing China's foreign-related enterprises, transfer pricing tax avoidance by the countermeasure from multinational enterprise business strategy point of view, for the Group of multinational companies in China The complicated international economic environment, using transfer pricing strategies to make recommendations.

This paper collection, categorization, compiled hundreds of related information in both English and Chinese, but also absorbed the academic community on the results of research on transfer pricing. To the very clear view on, the proof of evidence, the economic reality there is a practical reference value.

Keywords：Transnational corporations；Transfer Pricing；Game interests；Transfer

pricing mechanism

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