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我国即将进入ＷＴＯ，跨国公司成为企业集团发展趋势。本文就跨国公司的转移价格的制约因素和利用它时应考虑的原则作一探讨。
China is about to enter the WTO, multinational corporations become the development trend of enterprise groups. This article discusses the factors restricting the transfer price of MNCs and the principles that should be considered when using it.