我国加入WTO后,关税逐步降低,关税壁垒下降,非关税壁垒逐步加强,跨国公司为绕过非关税壁垒进入我国市场加大了对我国直接投资的力度,在我国加入WTO后更多的跨国公司已在我国落脚,我国公司内贸易量不断增长,公司内贸易中无形资产的贸易量也不断增长。无形资产是指企业为进行生产经营活动而取得的能够给企业未来带来经济 After China’s accession to the WTO, tariffs have been gradually reduced, tariff barriers have declined, and non-tariff barriers have been gradually strengthened. Transnational companies have increased their direct investment in China in order to bypass non-tariff barriers to the Chinese market. After China’s accession to the WTO, more multinational companies have entered China. Has settled in our country, China’s intra-company trade volume continues to grow, and the trade volume of intangible assets in intra-company trade also continues to grow. Intangible assets refer to the future economic benefits that an enterprise can achieve for its production and business activities.