随着跨国公司经营管理的日趋成熟 ,其所采用的转移价格方式和渠道也多种多样 ,突出表现在以下５个方面。第一 ,在动产 ,包括原材料、燃料、低值易耗品、零部件、半成品、产成品等的货物购销上 ,跨国公司内部关联企业之间转让商品时 ,抬高拨给高税率国关联企业商品的价格 ,压低 As M & A management matures, the ways and channels of transfer pricing adopted by the multinational corporations are also varied, highlighting the following five aspects. First, in the transfer of goods between movable property, including the purchase and sale of goods including raw materials, fuels, low-value consumables, parts and components, semi-finished products and finished products, and the transfer of goods among affiliated enterprises within a transnational corporation, The price of goods, depressed