【摘要】 世界各国之间税率的差异,是跨国公司滥用转移定价的土壤。同时,跨国公司滥用转移定价也给我国造成了巨大的经济损失。本文分析了跨国公司在我国实施转移定价的主要形式及我国应对转移定价的薄弱环节,最后提出了我国在转移定价方面应采取的对策。更多还原

【Abstract】 Tax rate differences among countries of the world accounts for the transnational corporations’ abuses of transfer pricing, which leads to tremendous economic losses to our government. The thesis analyzes the main methods of transnational corporations’ transfer pricing in China and the weakness of our countermeasures. Finally,it gives us some advice about how to response to transnational corporations’ transfer pricing in China.更多还原