摘 要
在全球化背景下，跨国公司是世界经济的关键驱动力，但其转移定价问题日益重要。转移定价影响资源配置、成本控制、税务风险、法律合规和战略目标。面对复杂的国际税收环境和政策差异，研究转移定价对优化资源配置、降低税务风险、提高效率至关重要。本文研究转移定价问题，概述研究背景和意义，回顾相关研究，分析转移定价的定义、功能、理论基础，探讨税务风险、机制问题、利润冲突和法律合规问题，并提出相应对策。研究旨在帮助跨国公司应对转移定价挑战，提供策略制定的理论和实践指导。
关键词：跨国公司 转移定价 税务风险 法律合规
Abstract
In the context of globalization, multinational corporations are the key drivers of the world economy, but their transfer pricing problem is increasingly important. Transfer pricing affects resource allocation, cost control, tax risk, legal compliance, and strategic ob jectives. In the face of the complex international tax environment and policy differences, studying transfer pricing is crucial to optimize resource allocation, reduce tax risks and improve efficiency. This paper studies the issue of transfer pricing, summarizes the research background and significance, reviews the relevant studies, analyzes the definition, function and theoretical basis of transfer pricing, discusses the tax risk, mechanism issues, profit conflict and legal compliance issues, and puts forward corresponding countermeasures. The study aims to help multinational companies meet transfer pricing challenges and provide theoretical and practical guidance for strategy development.
Keyword:Mtinational Transfer pricing Tax risk Llegal compliance
目 录
1 引言 1
2 相关理论概述 1
2.1 转移定价的定义与功能 1
2.2 转移定价的理论基础 2
3 跨国公司转移定价的问题 2
3.1 转移定价中的税务风险 2
3.2 转移定价机制的不完善 3
3.3 转移定价与利润最大化的冲突 3
3.4 转移定价引起的法律与合规问题 4
4 跨国公司转移定价的对策 4
4.1 优化税务风险管理 4
4.2 完善转移定价机制 5
4.3 平衡利润最大化目标 6
4.4 解决法律与合规问题 6
5 结论 7
参考文献 8
致谢 9
