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转让定价是国际税收领域的重要问题,许多研究把避税作为转让定价讨论的既定前提。但是,本文的经济模型分析表明:关联企业之间的定价并没有违反边际收益等于边际成本的利润最大化原则。从资源配置方面来考察转让定价,跨国公司的转让定价操作只是对各国税收税率差异的自然反应。关税和公司所得税的征收增加了跨国公司的边际成本,跨国公司通过改变转让价格可以降低或抵销税收对利润最大化的不利影响。
Transfer pricing is an important issue in the field of international taxation, and many researches take tax avoidance as the prerequisite for discussing transfer pricing. However, the economic model analysis in this paper shows that the pricing of affiliated enterprises does not violate the principle of profit maximization that marginal revenue equals marginal cost. Considering the transfer pricing from the aspect of resource allocation, the transfer pricing operation of multinational corporations is only a natural reaction to the differences in tax rates among different countries. The collection of tariffs and corporate income tax increases the marginal cost of multinational corporations. Transnational corporations can reduce or offset the adverse effects of taxation on profit maximization by changing the transfer price.