【毕业论文】浅析跨国公司在我国实施转移价格的影响及对策.docVIP

毕业设计（论文） 题目：浅析跨国公司在我国实施转移价格的影响及对策  浅析跨国公司在我国实施转移价格的影响及对策 摘要 改革开放30年来，随着我国经济体制改革的深化，跨国公司纷纷涌入我国。跨国公司的进入对我国经济起了积极推动作用，但同时也带来一定负面影响。一些跨国公司为了实现其利润最大化的目标，滥用转移价格手段，逃避在我国税收，影响我国的财政收入和市场经济正常运转环境；同时，也表明：我国防范跨国公司转移价格的监管制度存在缺陷，还有待完善。这使如何加强规范跨国公司转移价格成为我国当前需要解决的一个重要课题。 本文首先系统地介绍了转移价格的概念、特征及动机，然后通过跨国公司转移价格在我国的实施现状，来分析跨国公司转移价格对我国经济的负面影响；最后，在学者研究的基础上，借鉴国际先进经验，结合我国基本国情，针对性地提出防范跨国公司在我国实施转移价格的措施。 关键词：跨国公司；转移价格；影响；对策 BRIEF ANALYSIS ON THE INFLUENCE AND COUNTERMEASURES OF MULTINATIONAL CORPORATIONS’ TRANSFER PRICING IN CHINA Abstract In the past 30 years， our country’s economic restructuring has further development after the reformation and the opening up policy， more and more multinational corporations swarmed into our country. Multinational corporations’ entry played a positive role on our country’s economy， but it also brought a negative impact. Some multinational corporations evaded tax revenue in our country by abusing transfer pricing， which affected our countrys financial revenue and the market economy normal work environment. At the same time， it also indicated that: our supervisory system against the multinational corporation transfer pricing existed flaw， waiting for consummating. How to standardize multinational corporation transfer pricing. It has become an important topic we need to solute. The article first systematically introduces transfer pricings concept， the characteristic and the motive， then analyzes the negative influence on our country’s economy， bringing about by multinational corporation transfer pricing ， through implementation of the multinational corporation transfer pricing in our country， finally， gives out the measures and suggestions to keep the multinational corporation from transfer pricing on the base of academics’study， combining with our basic condition and referencing the international advanced experience. Key words: Multinational corporations; Transfer pricing; Influence ; Countermeasures 目 录 1 绪论 1 1.1 问题的提出 1 1.2 国内外研究状况. 1 1.2.1 转移价格的研