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目前,在我国已投产开业的外商投资企业中,绝大多数经营情况良好,也有少数企业存在不同程度的亏损,这是商品经济发展的正常现象。但奇怪的是,有个别企业在长期亏损的同时,又不断增加资本投入,扩大生产规模。其实,在这种现象背后,是转移价格发挥着妙不可言的作用。即一些外商在合同签订、出资、生产管理、物资购销等过程中通过
At present, the vast majority of foreign-invested enterprises that have already opened their doors in our country are doing well, with some enterprises having different levels of losses. This is a normal phenomenon in the development of the commodity economy. However, it is strange that some enterprises have continuously increased their capital investment and expanded the scale of production while losing money in the long run. In fact, behind this phenomenon is to play an invaluable role in the transfer of prices. In other words, some foreign investors passed the contract signing, capital contribution, production management, materials purchase and sale process