【摘要】 90年代以来,随着对外开放的逐步深入,我国成为世界发展中国家的最大受资国,大量跨国公司通过各种方式将我国纳入其国际一体化生产体系中。合理化使用转移价格手段可以很好地帮助跨国公司实现其利润最大化目标并长期处于有利的竞争地位。更多还原

【Abstract】 Since 1990’s, with the deepening of the opening to the outside world, China has become the biggest accepting capital country. Many transnational corporations bring China into production system of international integration. To use transfer price reasonably can help transnational corporations gain their aim of profit maximization and also find themselves in an advantageous position.更多还原