跨國(guó)公司在中國(guó)的轉(zhuǎn)移定價(jià)分析及應(yīng)對(duì)策略
摘要
隨著中國(guó)改革開(kāi)放的不斷深入，帶來(lái)大量外商投資，尤其是世界性跨國(guó)公司在中國(guó)的投資數(shù)量不斷增加。因此在某一特定的公司集團(tuán)內(nèi)部進(jìn)行的交易數(shù)量和數(shù)額也在逐步增加?？鐕?guó)公司或者控制在中國(guó)的多個(gè)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(guó)境內(nèi)的外商投資企業(yè)的利潤(rùn)，減少整個(gè)集團(tuán)應(yīng)當(dāng)繳納的稅款，從而達(dá)到利潤(rùn)的最大化。跨國(guó)公司還通過(guò)轉(zhuǎn)移定價(jià)的方法避免或減少外商投資企業(yè)在中國(guó)的風(fēng)險(xiǎn)。此外跨國(guó)公司還可以通過(guò)轉(zhuǎn)移定價(jià)降低該企業(yè)的成本，增強(qiáng)其競(jìng)爭(zhēng)能力，最終擊敗競(jìng)爭(zhēng)對(duì)手而占領(lǐng)市場(chǎng)或擴(kuò)大市場(chǎng)份額。
本文從轉(zhuǎn)移定價(jià)的概念及種類的闡述入手，探討了轉(zhuǎn)移定價(jià)的特點(diǎn)，接著對(duì)跨國(guó)公司在中國(guó)實(shí)行轉(zhuǎn)移定價(jià)的動(dòng)機(jī)，轉(zhuǎn)移定價(jià)的手段做了詳細(xì)論述?；谝陨系姆治觯疚慕Y(jié)合跨國(guó)公司在中國(guó)經(jīng)營(yíng)的現(xiàn)實(shí)情況及在中國(guó)進(jìn)行轉(zhuǎn)移定價(jià)的現(xiàn)狀和對(duì)我國(guó)的經(jīng)濟(jì)影響，提出了一些對(duì)策建議。
跨國(guó)公司在我國(guó)進(jìn)行的轉(zhuǎn)移定價(jià)對(duì)我國(guó)經(jīng)濟(jì)造成嚴(yán)重的影響，因此，我們必須清楚地認(rèn)識(shí)了解轉(zhuǎn)移定價(jià)，分析研究它的常規(guī)，從而制定控制跨國(guó)企業(yè)實(shí)行轉(zhuǎn)移定價(jià)的措施，達(dá)到應(yīng)收盡收、維護(hù)合理合法的稅收利益。

關(guān)鍵詞　轉(zhuǎn)移定價(jià)；跨國(guó)公司；應(yīng)對(duì)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(biāo)和方法 2
第2章 轉(zhuǎn)移定價(jià)的內(nèi)涵 3
2.1 轉(zhuǎn)移定價(jià)的概念 3
2.2 轉(zhuǎn)移價(jià)格的種類 4
2.3 外國(guó)企業(yè)在我國(guó)采用轉(zhuǎn)移定價(jià)的特點(diǎn) 5
2.4 跨國(guó)公司進(jìn)行轉(zhuǎn)移定價(jià)的動(dòng)機(jī) 7
2.4.1 稅務(wù)動(dòng)機(jī) 7
2.4.2 非稅務(wù)動(dòng)機(jī) 8
2.5 跨國(guó)公司轉(zhuǎn)移定價(jià)的基本手段 9
第3章 跨國(guó)公司進(jìn)行轉(zhuǎn)移定價(jià)的現(xiàn)狀以及對(duì)我國(guó)經(jīng)濟(jì)的影響 11
3.1 跨國(guó)公司進(jìn)行轉(zhuǎn)移定價(jià)的現(xiàn)狀 11
3.2 對(duì)我國(guó)經(jīng)濟(jì)的影響 12
3.2.1 對(duì)我國(guó)經(jīng)濟(jì)的內(nèi)部影響 12
3.2.2 對(duì)我國(guó)經(jīng)濟(jì)的外部影響 13
第4章 應(yīng)對(duì)跨國(guó)公司轉(zhuǎn)移定價(jià)的對(duì)策 15
4.1 法律對(duì)策 15
4.2 外貿(mào)對(duì)策 16
4.3 其他對(duì)策 17
結(jié)論 19
致謝 20
參考文獻(xiàn) 21
附錄A 22
附錄B 27