跨國公司在中國的轉(zhuǎn)移定價分析及應(yīng)對策略
摘要
隨著中國改革開放的不斷深入，帶來大量外商投資，尤其是世界性跨國公司在中國的投資數(shù)量不斷增加。因此在某一特定的公司集團內(nèi)部進行的交易數(shù)量和數(shù)額也在逐步增加。跨國公司或者控制在中國的多個外商投資企業(yè)的投資者，或者轉(zhuǎn)移其所控制的位于中國境內(nèi)的外商投資企業(yè)的利潤，減少整個集團應(yīng)當繳納的稅款，從而達到利潤的最大化?？鐕具€通過轉(zhuǎn)移定價的方法避免或減少外商投資企業(yè)在中國的風(fēng)險。此外跨國公司還可以通過轉(zhuǎn)移定價降低該企業(yè)的成本，增強其競爭能力，最終擊敗競爭對手而占領(lǐng)市場或擴大市場份額。
本文從轉(zhuǎn)移定價的概念及種類的闡述入手，探討了轉(zhuǎn)移定價的特點，接著對跨國公司在中國實行轉(zhuǎn)移定價的動機，轉(zhuǎn)移定價的手段做了詳細論述。基于以上的分析，本文結(jié)合跨國公司在中國經(jīng)營的現(xiàn)實情況及在中國進行轉(zhuǎn)移定價的現(xiàn)狀和對我國的經(jīng)濟影響，提出了一些對策建議。
跨國公司在我國進行的轉(zhuǎn)移定價對我國經(jīng)濟造成嚴重的影響，因此，我們必須清楚地認識了解轉(zhuǎn)移定價，分析研究它的常規(guī)，從而制定控制跨國企業(yè)實行轉(zhuǎn)移定價的措施，達到應(yīng)收盡收、維護合理合法的稅收利益。

關(guān)鍵詞　轉(zhuǎn)移定價；跨國公司；應(yīng)對策略

The Analysis and Countermeasures to Transnational Corporations’ Transfer Pricing in China
Abstract
As the constant deepening of China's reform and opening-up, bring a large number of foreign investments, especially the investment quantity in China of world trans-corporation is increasing constantly. So in increase progressively trade quantity and number that carry on inside a certain particular consortium are increasing gradually . The trans-corporation controlling a lot of foreign-investment enterprises’ investor or transfer the profit which is the foreign-investment enterprise in China , in order to reduce the tax that the whole group should pay, thus reach the maximization of the profit. The trans-corporation still avoids or reduces the risk in China of foreign-investment enterprise through the method to shift fixed price. In addition, it can also make the foreign-investment enterprise obtain low cost through shift fixed price, enhance the power of competition advantage. At last they can defeat the Opponents and enlarge the percentage of market. 
The article introduces the transfer pricing from definition to types and discussion the features of the transfer pricing. Then exposes the motivation and means of transfer pricing to Transnational Corporation. Above all, base on the analyses ,we raise some suggestion.
The transnational Corporations’ transfer Pricing make the serious impacts to China. So, we must know and understand about transfer pricing clearly .analyze and research its regulation sand take some measures to control the transnational corporations’ transfer pricing .

Keywords　 Transfer Pricing; Transnational Corporation; Countermeasure

目錄
摘要 I
Abstract II

第1章 緒論 1
1.1 課題背景 1
1.2 選題意義 1
1.3 研究目標和方法 2
第2章 轉(zhuǎn)移定價的內(nèi)涵 3
2.1 轉(zhuǎn)移定價的概念 3
2.2 轉(zhuǎn)移價格的種類 4
2.3 外國企業(yè)在我國采用轉(zhuǎn)移定價的特點 5
2.4 跨國公司進行轉(zhuǎn)移定價的動機 7
2.4.1 稅務(wù)動機 7
2.4.2 非稅務(wù)動機 8
2.5 跨國公司轉(zhuǎn)移定價的基本手段 9
第3章 跨國公司進行轉(zhuǎn)移定價的現(xiàn)狀以及對我國經(jīng)濟的影響 11
3.1 跨國公司進行轉(zhuǎn)移定價的現(xiàn)狀 11
3.2 對我國經(jīng)濟的影響 12
3.2.1 對我國經(jīng)濟的內(nèi)部影響 12
3.2.2 對我國經(jīng)濟的外部影響 13
第4章 應(yīng)對跨國公司轉(zhuǎn)移定價的對策 15
4.1 法律對策 15
4.2 外貿(mào)對策 16
4.3 其他對策 17
結(jié)論 19
致謝 20
參考文獻 21
附錄A 22
附錄B 27