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关联交易的转移定价是企业集团的战略行为,但不适当的转移定价会给国家税收、市场秩序等各方面带来负面的影响。推行预约定价制有助于税收机关对关联交易转移定价进行有效的管理。
The transfer pricing of related party transactions is the strategic behavior of enterprise groups, but inappropriate transfer pricing will bring negative impact on various aspects such as state tax revenue and market order. The implementation of the reservation pricing system helps tax authorities to effectively manage the transfer pricing of connected transactions.