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作为国际市场封闭市场价格的一种,跨国公司内部的“调拨价格”已经成为当今世界上转移利润的一种常见手段,这对东道国产生了极大的但又难以规避的负面影响。随着我国参与国际贸易和国际直接投资的越来越广泛,跨国公司进驻我国的几率和数量也越来越多。本文将针对跨国公司转移价格的特点、现象、作用和影响等,提出相应的防范措施。
As a kind of closed market price in the international market, the “transfer price” within MNCs has become a common means of transferring profits in the world today, which has had a great but unavoidable negative impact on the host country. As China becomes more and more involved in international trade and international direct investment, the chances and number of multinational corporations entering China are also increasing. This article will address the characteristics, phenomenon, effect and influence of transnational corporations’ transfer price and put forward corresponding precautionary measures.