一、概述内部转移价格又称内部转让价格,是指企业内部有关部门之间相互提供中间产品和劳务的价格。在各个企业或公司中,不同部门之间相互提供产品或劳务的现象是很普遍的,一个部门的产成品或半成品有时会成为另一个部门的半成品或原材料,而某些部门就是专门为其他别的部门提供劳务的,因此产品和 I. Overview The internal transfer price, also known as the internal transfer price, refers to the price between the relevant departments within the enterprise to provide intermediate products and services to each other. In various enterprises or companies, it is common for different departments to provide products or services to each other. Finished products or semi-finished products of one department sometimes become semi-finished products or raw materials of another department, and some departments are specialized for others The Department of Labor provides products and services