Transfer pricing - what's new in China?
转让定价-在中国有什麽新的?
Transfer pricing is one of the main problems of international tax.
转移定价是国际税收的主要问题之一。
Transfer pricing in particular is coming under increasing scrutiny.
对于转移定价策略的监管亦越来越多。
And then, We analyzed the main factors that affect the transfer pricing decision-making.
并进一步分析了影响我国跨国企业转让定价决策的主要因素。
The problems of transfer pricing strategy of firms under asymmetric competition are analyzed.
分析了不对称竞争条件下企业集团的转移定价决策问题。
To adopt which transfer pricing methodology will result in variant industries and business model.
在不同的行业和不同的经营模式前提下,所采用的转让定价方式是不同的。
This paper analyzes the transfer pricing strategies when final product market is quantity competition.
本文分析了存在产量和价格竞争中间产品外部市场的企业集团转移定价决策问题。
This paper analyzes the transfer pricing of intermediate product based on firms facing downstream competition.
基于企业集团面临下游竞争,研究了企业集团的中间产品的转移定价问题。
This paper analyzes the transfer pricing strategy of intermediate products for a firm facing asymmetric competition.
基于企业集团面临不对称的竞争环境,研究了企业集团的中间产品的转移定价决策问题。
As a way of MNCs entering the Chinese market, Sino-foreign joint ventures' transfer pricing issues have become increasingly prominent.
中外合资经营企业作为跨国公司进入中国市场一种方式,其转让定价问题日益突出。
Within the European Union, the EU arbitration Convention provides for arbitration of unresolved transfer pricing cases between EU countries.
在欧盟内部,欧盟仲裁惯例为其成员国间的转移定价争议处理提供了仲裁途径。
The appearance of the Advanced pricing Agreement (APA) provides a new opportunity for corporation to solve the transfer pricing problem.
预约定价制度的出现为企业更好地解决转让定价问题提供了新的契机。
This paper points out that the transfer pricing of multinational corporations may be an important reason for the dumping problem in China.
讨论了跨国公司转让定价也很有可能是我国产品屡遭反倾销的重要原因。
While the new regulation of transfer pricing increase the burden of enterprises, but some of the stipulations are good news to enterprises.
虽然移转订价新规,增加了企业的负担,但也有部份条文对企业来说是个好消息。
Finally with China's actual situations, it points out problems in existing transfer pricing tax system and proposes countermeasures to perfection.
最后结合我国实际,提出我国转让定价税制存在的问题,并得出完善对策。
Thus China adjusted the tax system of transfer pricing. The new tax law has more detail and strict requirement to transfer pricing among enterprises.
为此我国调整了关于转让定价的反避税税制,新的税收法规对关联企业间的转让定价活动提出了更完善更具体的要求。
So it's an important topic for us to correctly understand transfer pricing and study relevant counter-measures when China is introducing foreign capitals.
因此,正确认识转移定价并研究相应的防范措施已成为我国吸引外资的重要课题。
Now revenues are still taking post-modification mode on transfer pricing issue. In this mode, taxpayers will have a high cost to cope with the revenues'survey.
目前,我国税务机关对转让定价问题仍主要采取事后审计和调整的方法,在这种方式下,纳税人需要为应付税务机关的调查而耗费大量成本。
The third chapter illustrates the principles and methods of the transfer pricing and discusses the pros and cons of institution of transfer pricing respectively.
第三章对转让定价之原则及方法作说明,亦对预约定价制度予以说明与探讨并就其优缺点分别加以论述。
New EIT regulation formulates requirement for rationality of transfer pricing and documentation submission which inhibits taxation avoidance of transfer pricing.
企业所得税法提出的对转让定价合理性及加强资料同期提交的要求,对跨国公司转让定价避税起到了抑制作用。
In the model of consensus-transfer pricing, the Group Headquarters 'main role is coordination and communication of information, rather than taking direct orders.
在协商定价模式下,集团总部的主要作用是协调与信息沟通,而不是直接命令。
It is also meant to reduce disputes over "transfer pricing", the means by which subsidiaries of a group seek to shift profits to where they will be taxed most favourably.
并且此举也可以减少关于“价格转移”(即一个公司下属的分公司将利润转移到那些收税少的国家)的争议。
In order to avoid the new contradiction occurred in countries on the tax management of transfer pricing, coordination and cooperation between countries should be enforced.
为避免各国在转让定价税务管理中引发新的矛盾,必须加强国家间的协调与合作。
Along with further speed up growth of business globalization, we can foresee, transfer pricing will continue to maintain its important position in both MNC and tax Bureau.
随着商业全球化速度的进一步加快,我们可以预见,转让定价将继续保持其在跨国集团和税务部门工作中的重要地位。
Along with further speed up growth of business globalization, we can foresee, transfer pricing will continue to maintain its important position in both MNC and tax Bureau.
随着商业全球化速度的进一步加快,我们可以预见,转让定价将继续保持其在跨国集团和税务部门工作中的重要地位。
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