转让定价-在中国有什麽新的？
国有股转让定价一直没有公认的标准。
There is not an accepted standard for pricing of transfer of state-owned stocks.
转让定价风险与机会评估；
We shall provide our clients with transfer pricing risk and opportunity assessment.
第二章主要回顾了美国转让定价税则的演变过程。
Secondly, I review the evolvement of transfer pricing tax system in USA.
并进一步分析了影响我国跨国企业转让定价决策的主要因素。
And then, We analyzed the main factors that affect the transfer pricing decision-making.
预约定价制以事先确认制度代替了传统转让定价的事后调整制度。
The pre-confirmation of APA replaces the traditional aftermaths transferring price's adjustment.
避税方法主要有创业时期避税、成本避税法、转让定价避税法等。
The ways of the tax evasion are mainly evading tax in the period of pioneering an enterprising, cost tax avoidance, assigned pricing avoidance...
避税方法主要有创业时期避税、成本避税法、转让定价避税法等。
The ways of the tax evasion are mainly evading tax in the period of pioneering an enterprising, cost tax avoidance, assigned pricing avoidance and...
审核和评估客户转让定价现状，提供减缓风险和筹划机会的实务方案。
We shall audit and evaluate our clients' present condition of transfer pricing and provide them with practical plans to mitigate the risks and explore opportunity.
预约定价制度的出现为企业更好地解决转让定价问题提供了新的契机。
The appearance of the Advanced pricing Agreement (APA) provides a new opportunity for corporation to solve the transfer pricing problem.
讨论了跨国公司转让定价也很有可能是我国产品屡遭反倾销的重要原因。
This paper points out that the transfer pricing of multinational corporations may be an important reason for the dumping problem in China.
管理层收购中转让定价的准确性是交易是否公平，收购能否成功的关键。
The veracity of alternative asset pricing is the key of fairness and success in the management buy-out.
最后结合我国实际，提出我国转让定价税制存在的问题，并得出完善对策。
Finally with China's actual situations, it points out problems in existing transfer pricing tax system and proposes countermeasures to perfection.
在不同的行业和不同的经营模式前提下，所采用的转让定价方式是不同的。
To adopt which transfer pricing methodology will result in variant industries and business model.
为避免各国在转让定价税务管理中引发新的矛盾，必须加强国家间的协调与合作。
In order to avoid the new contradiction occurred in countries on the tax management of transfer pricing, coordination and cooperation between countries should be enforced.
中外合资经营企业作为跨国公司进入中国市场一种方式，其转让定价问题日益突出。
As a way of MNCs entering the Chinese market, Sino-foreign joint ventures' transfer pricing issues have become increasingly prominent.
进出口关税税率等变量，建立模型的目的在于帮助跨国公司管理者制定转让定价政策。
The objectivity of formulating the model is to help the corporation management evaluate the effect of transfer price decision on the worldwide profit.
进出口关税税率等变量，建立模型的目的在于帮助跨国公司管理者制定转让定价政策。
The objectivity of formulating the model is to help the corporation management evaluate the effect of transfer price decision on the worldwide prof…
本文首先从内部化理论、分权化理论和利润转移理论三方面分析了转让定价产生的动机。
This paper analyzes the motives of transfer pricing, which are generated from the internalization theory, the theory of separation of power and the theory of transfer of profits.
税务机关在转让定价调查、预约定价和双边磋商中将会充分考虑中国特殊因素对利润的贡献。
Tax authorities will fully consider the contributions of China's advantageous factors to the profit of Group in Transfer Pricing investigation, APA and bilateral negotiation.
据估计，有近50%的跨国公司在华企业承认在与母公司和其他子公司交易时，使用了转让定价。
It is said that almost 50% Multinational Corporation admitted they had adopted transfer pricing when they traded with their subsidiary company.
本文以房屋装修资产转让定价困境为例，说明资产的专用性导致买卖双方对于资产价值的评价不一样。
This article puts the pricing difficulty of decoration asset of house as example, indicates that the asset specificity brings about the different appraisal between the seller and buyer.
近年来，跨国企业利用关联企业转让定价规避税收的现象在世界范围内普遍存在并呈现愈演愈烈的趋势。
In recent years, the transnational corporations generally evade the tax revenue through transfer pricing between affiliated enterprises. This trend is popular in the world and growing in intensity.
第三章对转让定价之原则及方法作说明，亦对预约定价制度予以说明与探讨并就其优缺点分别加以论述。
The third chapter illustrates the principles and methods of the transfer pricing and discusses the pros and cons of institution of transfer pricing respectively.
实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题，提高税务部门工作效率。
Advance pricing Arrangements (APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation, thus the tax department can improve their working efficiency.
此外，本课程分析了关键管理会计论题，如：跨国公司系统与外汇方面的控制、公司转让定价和质量会计。
Furthermore, the course analyses key management accounting topics such as multinational systems and control in the context of foreign exchange, company transfer pricing and accounting for quality.
同时，各东道国和母国在税收待遇和市场条件等方面的差异使得跨国公司能够通过转让定价获取潜在利益。
Meanwhile, the differences in taxation and market conditions between the home country and host countries can benefit multinational enterprises potentially through transferring pricing management.
国际转让定价作为跨国公司调剂资源、转移利润最常用的方法，必然会损害包括我国在内的东道国家的利益。
As a way frequently used by Transnational corporation to regulate resource and transfer profit, International transfer Pricing can damage the interests of some host countries, including China.
国际转让定价作为跨国公司调剂资源、转移利润最常用的方法，必然会损害包括我国在内的东道国家的利益。
As a way frequently used by Transnational corporation to regulate resource and transfer profit, International transfer Pricing can damage the interests of some host countries, including China.
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