所谓转移价格，是指跨国公司利用其内部市场的转移价，来优化生产要素的配置和产品的销售，从而转移子公司的利润ｃ有不少企业生产经营红红火火，可就是连年亏损，或“两免三减”的优惠期内颇有利润，但优惠期一过就利润顿元。究其原因，主要是外方把这些三资企业当成单纯的生 The so-called transfer price means that multinational corporations make use of the transfer price of their internal markets to optimize the allocation of production factors and the sales of products so as to transfer the profits of the subsidiaries. Many enterprises are booming in production and operation, “Two exemptions and three reductions,” the concession period is quite profitable, but once the concession period on the profit Dayton dollars. The reason is mainly that the foreign companies treat these foreign-funded enterprises as pure students