標準轉讓價格 的英文怎麼說
中文拼音 [biāozhǔnzhuǎnràngjiàgé]
標準轉讓價格
英文
bench-mark transfer prices- 標 : Ⅰ名詞1 [書面語] (樹梢) treetop; the tip of a tree2 (枝節或表面) symptom; outside appearance; ...
- 準 : Ⅰ名詞1 (標準) standard; guideline; criterion; norm 2 (目標) aim; target Ⅱ動詞1 (依據; 依照)...
- 轉 : 轉構詞成分。
- 讓 : Ⅰ動詞1 (把方便或好處給別人) give way; give ground; yield; give up 2 (請人接受招待) invite; of...
- 價 : 名詞1. (價格) price 2. (價值) value 3. [化學] (化合價) valence
- 格 : 格象聲詞rattle; gurgle
- 標準 : (衡量事物的準則; 榜樣; 規范) standard; criterion; benchmark; pip; rule; ètalon (衡器); merits
- 轉讓 : transfer the possession of; assignment; make over
- 價格 : price; tariff
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Land value gain tax : for the property which has the gain value for the sale. the detail is not ready yet
土地增值稅:針對在轉讓價格中比原購買價格高的房產。具體標準暫不詳。Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions
本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響,分析了轉讓定價存在的動機包括稅務動機和非稅務動機,從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎,以及各國關聯企業的判定標準,並審視、評價現行轉移定價法律控制的原則,包括總利潤原則、正常交易原則、可比性原則等,以及各國對關聯企業之間不合理轉讓定價進行調整的方法,如可比非受控價格法、再銷售價格法、成本加價法,分析了它們之間的優缺點。
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