| 外国投资企业的转让定价对我国经济的影响与对策 |
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| 引用本文： | 薛艳梅.外国投资企业的转让定价对我国经济的影响与对策[J].重庆工学院学报,2005,19(12):49-51. |
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| 作者姓名： | 薛艳梅 |
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| 作者单位： | 华中师范大学城市与环境科学学院 武汉430079 |
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| 摘 要： | 随着经济全球化的发展,国际投融资活动的增加,尤其是我国进入WTO后,企业(尤其是外商投资企业)利用关联交易转移定价的现象愈加突出,它对我国税收和中方投资者及诸多方面带来严重的影响。在阐述这些影响的基础上,提出了一些治理方案。
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| 关 键 词： | 外商投资企业 转移定价(转让定价) 经济影响 |
| 文章编号： | 1671-0924(2005)12-0049-03 |
| 修稿时间： | 2005年6月8日 |
Effect of the Transferring Fixed Prices on Chinese Economy and the Countermeasures |
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| XUE Yan-mei.Effect of the Transferring Fixed Prices on Chinese Economy and the Countermeasures[J].Journal of Chongqing Institute of Technology,2005,19(12):49-51. |
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| Authors: | XUE Yan-mei |
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| Abstract: | With the development of economical globalization and the increase of international investment,and particularly after China's entry into the WTO,the enterprises(especially the foreign-owned enterprises) are making use of the related transactions to transfer the fixed prices,which will have a serious effect on Chinese investors,state revenue and other aspects.Based on the exploration to the practical phenomenon,the paper puts forward some constructive control plans. |
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| Keywords: | foreign-capital enterprises transfer of fixed price economic effect |
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