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转让价格(Transfer price)是国际关联企业内部交易的价格,但其意义和作用却比人们所想象的要大得多,尤其对跨国公司而言,其职能并不局限于公司内部转让产品时的计价,而是按照公司全球战略,有效协调公司各部门间关系、实现财务和营销目标的管理工具。在我国确立市场经济体制目标、兴办中外合资企业热高涨的情况下,转让价格问题正频繁地在我国经济领城中出现,直接或间接地影响到我国经济的发展,如何正确处理是我国政策部门面临的一个重要课题。本文试从转让价格本身及国际环境的发展变化讨论一下转让价格现象的国际背景、现实问题和对策。
The transfer price is the price of the internal transaction of an international affiliate, but its significance and role are much greater than people think. Especially for a multinational company, its function is not limited to the internal transfer of products within the company. Valuation, but in accordance with the company’s global strategy, effective coordination of the company’s relations between various departments, to achieve financial and marketing objectives of management tools. Under the circumstances that our country establishes the goal of market economy system and raises the heat of Sino-foreign joint ventures, transfer price issues are frequently appearing in the economic city of our country, directly or indirectly affecting the economic development of our country. How to deal with it correctly is the face of China’s policy departments. One of the important topics. This article tries to discuss the international background, practical problems and countermeasures of the transfer price phenomenon from the transfer price itself and the development of the international environment.