從某些外企的“明虧實盈”看在華跨國公司的轉移價格

國際貿易論文編號:DZ059  包括:開題報告及任務書,論文字數:8876,頁數:13
目   錄

1   某些外企在華的“明虧實盈”案例簡敘 .............................2
2   跨國公司轉移價格概述........................................... 3
2.1 轉移價格的內涵 .................................................3
2.2 轉移價格的特點................................................. 3
3   跨國公司使用轉移價格的表現形式................................. 4
3.1 貨物價格 .......................................................4
3.2 勞務費用....................................................... 4
3.3 特許權使用費 ...................................................4
3.4 提供內部貸款 ...................................................4
3.5 租賃費 .........................................................4
4   跨國公司轉移價格的成因分析 .....................................5
4.1 跨國公司內部貿易的形成 .........................................5
4.2 國際稅收差異 ...................................................5
4.3 利潤控制....................................................... 6
4.4 規(guī)避風險....................................................... 6
5   在華跨國公司使用移價格對國內經濟的影響 .........................7
5.1 侵吞我國合資合作方的利潤 .......................................7
5.2 減少我國的稅收收入 .............................................7
5.3 使我國的國際收支惡化 ...........................................8
5.4 危害我國相關產業(yè) ...............................................8
5.5 降低外商直接投資的關聯效應..................................... 8
6   應對在華跨國公司轉移價格的策略 .................................8
6.1 徹底轉變利用外資的觀念，合理進行適度管制....................... 9
6.2 切實制定反轉移價格相關法律，有效進行避稅防范 ...................9
6.3 加快建立涉外審計制度，充分利用海關的監(jiān)督作用................... 9
6.4 努力增強中方的管理權，全面提高中方人員素質 .....................10
6.5 積極加強國際稅收合作，不斷完善企業(yè)會計準則 .....................10
參考文獻 ...........................................................12
致  謝 .............................................................13

摘   要

     隨著我國市場經濟體制改革的深化,越來越多的跨國公司紛紛到我國投資,特別是我國加入WTO后,投資領域更是拓寬�？鐕�公司的進入對我國經濟發(fā)展的確起了積極的推動作用,同時也帶來了一定的負面影響,尤其是跨國公司內部轉移價格。它并非根據國際市場上的供求情況制定，而是根據跨國公司的全球戰(zhàn)略和整體利益人為制定的。通過轉移價格，跨國公司控制著分布于世界各地的子公司，使這些子公司服從于其全球戰(zhàn)略目標，并保證跨國公司本體獲得最大限度的利潤�？鐕�公司轉移價格是一個涉及面廣,影響重大的特殊領域。本文從一些“明虧實盈”的外企談起，分析在華跨國公司利用轉移價格的種種形式及其帶給我國經濟的影響，繼而提出若干應對策略。

【關鍵詞】 跨國公司   轉移價格   內部貿易
 

Abstract

With economic system reform’s deepening in our country, more and more transnational corporations come and invest in China one after another. Especially, the investment field is enlarged more than ever after China’s entrance to WTO. That not only promotes our country's economic development but also brings in some negative effects, in particular, which is caused by transnational corporations’ inner transfer price. Transnational corporations can control the parts of corporations, make them follow the aim of global strategy and ensure transnational corporations gaining the max profit. It is not draft in terms of supply and demand, but that constitute in terms of global strategy and integral profit. The transfer price of transnational corporations is a peculiar field that concerns larger and important influence. This paper begins at some news about some foreign corporations’ loss, which is not really in fact. Then ways and effects of transfer price brought by the transnational corporations are analyzed. At last, some control measures are supposed.

【Key Words】Transnational Corporations; Transfer Price; Inner Trade