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随着改革开放的深入,三资企业已成为我国经济建设中的一支重要力量,尤其是国际上的一些大型跨国公司纷纷来到我国投资创业,这些企业为我国的经济建设、出口创汇作出了大量的贡献。但仍有相当一部分三资企业经济效益不甚理想、亏损严重。这固然有许多原因,如资金投入不足、企业管理不善、市场变化、人才缺乏等等,但是不能令人忽视的另一个重要原因是三资企业尤其是海外跨国公司利用“转移价格”手段造成帐面亏损。跨国公司的“转移价格”是个老
With the deepening of the reform and opening up, foreign-funded enterprises have become an important force in the economic construction of our country. In particular, some large multinational corporations in the world have come to invest and start their own businesses in our country. These enterprises have made great contributions to China’s economic construction and export foreign exchange earning A lot of contributions. However, there are still quite a few foreign-funded enterprises whose economic benefits are not satisfactory and their losses are serious. Although there are many reasons for this, such as insufficient capital investment, poor management of enterprises, market changes and lack of qualified personnel, another important reason that can not be overlooked is that foreign-funded enterprises, especially overseas multinational corporations, make use of the “transfer price” Face loss. Transnational corporations “transfer price” is an old one