转让价格及价款支付时间和方式;
下面我们分别讨论每种内部转让价格。
In the following section, we consider each of these approaches to the transfer price problem.
公司债券的转让价格由转让人与受让人约定。
The assignment price of company bonds shall be agreed upon between the assignor and the assignee.
规例的土地使用权转让价格,控制土地的费用。
Regulation of land use right transfer prices, control the cost of land.
此外,未分配的利润不能从税务目的转让价格中扣除。
Further, undistributed profits cannot be deducted from the transfer price for tax purposes.
目前实施的国有股协议转让价格形成机制违背了“市场定价”原则。
The price formation mechanism currently in operation for the transfer of state-owned shares by agreement is in violation of the principle of "pricing by market".
第一百六十条公司债券可以转让,转让价格由转让人与受让人约定。
Article 160 Corporate bonds may be transferred, and the price for the transfer shall be agreed upon by the transferor and transferee.
宗地出让、转让价格需参照基准地价,按照规定的程序,使用合理的评估方法确定。
Prices for assignment and transfer of land plots shall be determined through reasonable evaluation methods by referring to the base land prices and according to the prescribed procedures.
据统计,有25个交易中,“新三板”股票上市的汇率为7%,转让价格普遍高于净资产。
According to statistics, there are 25 transactions, the "new three board" listed on the stock exchange rate was 7%, the transfer price is generally higher than the net assets.
对转让价格高于当地指导价或者市场交易价百分之三十的,一般可以视为明显不合理的高价。
If the transfer price is higher than the local guiding price or market trading price by 30%, generally, it may be deemed as an obviously unreasonable high price.
但是两者主要的区别是一个转让价格通常在成本基础上有一个加价,这个加价相当于交易时所要求的利润。
The primary difference is that a transfer price often HAS a markup added to the cost to allow for a profit on the transaction.
在确定国际转让价格目标时,要考虑公司总体目标等多方面的因素,从而制定出切实可行的国际转让定价系统。
When the aim of international transfer pricing is defined, we must consider many factors including corporations' total aim, in order to formulate the feasible international transfer pricing system.
通过对绩优公司、业绩一般公司和壳公司的转让价格进行回归分析,运用回归法对非流通股权转让定价提供参考。
After regression analyzing the transfer price, we can give some reference to the transfer price of the non-tradable shares using the regression method.
本文试图研究如何衡量转让溢价,转让价格与哪些因素有关等相关问题以便为非流通股权转让定价提供参考。非流通股权定价主要有净资产法和利益权衡法。
How to evaluate the premium of transfer price, what is the key factors to determine the transfer price and how to price the non-tradable shares reasonably are the main topics in this paper.
本文试图研究如何衡量转让溢价,转让价格与哪些因素有关等相关问题以便为非流通股权转让定价提供参考。非流通股权定价主要有净资产法和利益权衡法。
How to evaluate the premium of transfer price, what is the key factors to determine the transfer price and how to price the non-tradable shares reasonably are the main topics in this paper.
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