跨国企业正在以前所未有的速度向越来越多的国家拓展业务。在全球及某一地区范围内,这些公司所采用的供应链策略日益复杂,使途经中国的进出口货物流量越来越大。其中每笔跨境交易都需要向中国的税务机关和海关申报价格,而许多从事关联交易的跨国企业此时会问:“这个要申报的价? Multinationals are expanding their business to more and more countries at an unprecedented rate. In the global and regional context, the supply chain strategies employed by these companies are increasingly complex, increasing the volume of import and export goods passing through China. Each of these cross-border transactions need to declare the price to China’s tax authorities and customs, and many multinational companies engaged in related party transactions will ask at this time: "This to declare the price?