黄珍文.对我国跨国公司运用转移价格的思考[J].,2001,2(4):31-33
对我国跨国公司运用转移价格的思考
Thoughts on Transferred Prices Adopted by Multinational Corporations of China
  修订日期:2000-06-21
DOI:
中文关键词:  国际转移价格,跨国公司,税负
English Keywords:international transferred prices,multinational corporation,tax
Fund Project:
HUANG Zhen-wen
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中文摘要:
      国际转移价格的制定已成为跨国公司经营战略的重要组成部分。文章阐述了国际转移价格的作用 ,分析了我国跨国公司运用转移价格的现状 ,提出了相应的措施及国际转移价格的制定应考虑的因素。
English Summary:
      The institution of international transferred prices has become an important part of multinational corporations(MNCs) in their management.The paper mainly discusses functions of international transferred prices, analyses current conditions of Chinese MNCs,and puts forward some measures and factors that should be considered when international transferred prices are instituted.
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