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内部转移价格是跨国公司执行全球竞争策略和加强内部管理以实现其经营目标的重要手段。本文从组织管理、财政税收、竞争战略三个方面分析了内部转移价格的功能,并提出了内部转移价格的制约因素,最后得出了跨国公司应该更加重视内部转移价格的非避税功能,以及在制定内部转移价格是应该全面考虑,综合平衡各项因素的结论。
Internal transfer prices are an important means by which multinational corporations implement global competition strategies and strengthen internal management to achieve their business objectives. This paper analyzes the function of internal transfer price from the aspects of organization management, fiscal taxation and competitive strategy and puts forward the restriction factors of internal transfer price. Finally, it concludes that non-tax avoidance function that multinational corporations should pay more attention to internal transfer price, The formulation of internal transfer prices should be fully considered, the balance of all the factors of the conclusion.