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从公司的角度看,以成本为基础的价格与以市场价格为基础的价格相比,具有一个明显的优点:灵活性。因为计算基本价格时。计入的任何成本要素可以改变,而且加价率也可以改变,在成本基础上改变一项转让价格,比在市场价格基础上做相同的改变更容易。例如,一个公司想在年终减少其外国子公司的利润和所得税,则可以搞一项对子公司不利的成本变化,重新调整已出售给子公司的货物价格,母公司向子公司收取调整后的差额款,增大了子公司的成本并降了其利润和应纳税额。
From a company’s point of view, cost-based prices have a distinct advantage over market-based prices: flexibility. Because when calculating the basic price. Any cost element that is included can be changed, and the markup rate can also be changed. Changing a transfer price on a cost basis is easier than making the same change on a market price basis. For example, if a company wants to reduce the profits and income tax of its foreign affiliates at the end of the year, it can engage in a cost change that is unfavorable to the affiliate, re-adjusts the price of the goods sold to the affiliate, and the parent company collects the adjusted price from the subsidiary. The difference fund increased the cost of the subsidiary and lowered its profit and tax liability.