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随着国际间经济交往的不断发展,来我国投资的外商日益增多,涉及到纳税的问题也越来越多,其中纳税人利用转让定价逃避我国税收的情况比较突出。转让定价是指跨国法人集团内部为关联企业之间的销货、提供劳务、借贷等经济往来制定的一种结算价格。这种结算价格不同于它们对其它经济往来中的一般市场价格。
With the continuous development of international economic exchanges, the foreign investors coming to invest in our country are increasing day by day. There are also more and more problems concerning tax payment. Taxpayers who use transfer pricing to evade taxation in China are more prominent. Transfer pricing refers to the settlement price set by a group of multinational corporations within the group for the sales of goods, provision of labor services, loans and other related transactions between affiliated enterprises. The settlement prices are different from their normal market prices in other economic transactions.