一、目前涉外企业“转移价格”透视.转移价格、亦称转帐价格、内部划拨价格,它是内部市场的交易价格,这种价格受到人为的控制,而与外部市场脱节,跨国公司运用这种手段,其目的为了转移、调整、创造甚至取消利润.近年来,随着我国对外开放的发展,涉外企业中的“转移 First, the current foreign enterprises “transfer price” perspective Transfer price, also known as transfer price, internal transfer price, which is the transaction price of the internal market, this price is subject to human control, and out of touch with the external market, multinational companies use this Means to transfer, adjust, create or even cancel profits.In recent years, with the development of China’s opening up to the outside world, foreign-funded enterprises in the "transfer