【摘要】 从抽象及简化的会计报表的数据出发,具体量化了不同税率下转移价格与跨国公司总利润的变化关系,并推导出相应的转移定价策略,为定价的具体实践提供了理论依据。更多还原

【Abstract】 With Chinas’ successful entry into WTO,the multinational trade across the country is increasing.And the study of transfer pricing which is an important part of the multinational financial management thus becomes valuable and significant.This paper has quantised the relation between the profit and the transfer price,and arrived at the corresponding strategy for transfer pricing which serves well as the guiding principle for transfer pricing practice.更多还原