【作者】 蒙聪惠；

【导师】 李立民；

【作者基本信息】 广西大学 ， 国际贸易学， 2004， 硕士

【摘要】 第二次世界大战后，跨国公司的大量涌现并发挥着日益重要的作用是当代世界经济的一个显著特点。改革开放以来，特别是入世以后，随着中国市场的进一步开放，中国在吸收外商投资上取得了重大的进展，越来越多的跨国公司以独资、合资、合作、分支机构等各种形式涌入我国。尽管形式不一，在华跨国公司普遍存在着利用转移定价进行内部贸易转移利润的行为，而不管这些行为是否是出于省灭税负的动机，都必定会使我国的税收减少，既影响财政收入，也影响了我国正常的经济秩序。而这也表明，我国防范跨国公司转移定价的法律法规制度还不健全，措施也不完善，需要借鉴国际先进经验进行必要的改进从而对转移定价实施有效控制。 本文首先阐述了论文的选题依据及研究意义。在系统地介绍并归纳了转移定价的概念、成因及动机之后，尝试从政府的角度出发，分析在华跨国公司实施转移定价的动机及其带来的危害，指出我国在转移定价监管方面存在的缺陷，借鉴国际先进经验针对性地提出防范跨国公司在华转移定价的措施。更多还原

【Abstract】 After World War II, one of remarkable characteristics of the contemporary international economy is that a large amount of multinational corporations emerged and played an increasingly important role. Since reform and opening-up, especially after entering the WTO, with the further opening of Chinese market, China made great progress in absorbing the foreign investments, more and more trans-corporations pour into our country in various kinds of forms, such as individual proprietorship, joint-venture, cooperation, branch, etc.. Though the forms differ, trans-corporations in China generally utilize transfer pricing to shift profits on inside trade, and no matter whether these behavior is on the purpose to avoid taxes or not, it must reduce our country’s tax income, influence the fiscal revenues and our country’s normal economic order. And this indicates that our country’s laws, regulations and measures against trans-corporation transfer pricing are not imperfect, which need to be improved according to international advanced experience and thus can control effectively transfer pricing.This paper explains at first why selecting the title and the significance of studying the topic. After recommending and summing up the concept, origin causes of formation and motives of transfer pricing systematically, I tries to analyze, standing on the government’s position, the motives and damages that trans-corporations in China carry out transfer pricing, points out the defects existing in our country’s supervising and controlling transfer pricing, uses for reference international advanced experience to put forward advice against trans-corporation’s transfer pricing in China.更多还原