transfer pricing 中文意思是什麼
transfer pricing
解釋
調撥定價-
Catching the core of related party related transaction, the article studies the transfer pricing, recapitalization and related party transaction specification. at last, these thesis gives some suggestions on bring the profit rigging under control
通過本文的研究，將使廣大讀者更加深入的了解關聯交易，對監管層進一步規范關聯交易也有很重要的借鑒意義。 -
Two - part technology transfer pricing - based revenue sharing 0f multi - transferee
基於收益分成的多受讓方兩部技術轉移定價策略研究 -
The other purpose of this report is to provide an anonymous case study in order to give a commercial sample in considering whether the results of ( a sample mnc company ) oa ' s international related party transactions in the review period has conformed to the " ami ' s length " principle contained in australia ' s transfer pricing law
另案例研究報告考慮在檢討時期中的跨國集團的國際關連交易的結果是否已經遵照在澳洲轉移定價法律的公平原則（ arm ' slengthprinciple ） 。總結要點： （ 1 ）決定定價法的適切性取決于當時存在的商業營運事實為基礎。 -
Chapter four makes a research into the administration procedures of transfer pricing
第四章對有形財產交易轉讓定價的征管進行研究。 -
Chapter one is a general study on the basic concepts and principle of transfer pricing regime
第一章是對有形財產交易轉讓定價制度進行的一般研究，即對有形財產轉讓定價制度最基本的概念和原則進行研究。 -
The last chapter of this dissertation is devoted to china ' s legislation of the transfer pricing of the intracompany transactions of tangible goods
第五章對我國有形財產交易轉讓定價的稅收立法進行了研究。本章是全文的研究歸宿。 -
The transfer pricing regime of tangible goods, on which this dissertation is focused, is the most basic and important part of transfer pricing regime
有形財產轉讓定價制度是轉讓定價制度最基本和最核心的內容。本文即是對這一問題進行的研究。 -
A study of japan ' s transfer pricing taxation system
如何正確看待日本的經濟衰退 -
It is safe assumption that transfer pricing will be under severe scrutiny by governments in the years to come.
完全可以肯定，在今後數年中，轉帳價格將會受到政府的嚴格注視。 -
There are many related party transactions between them. because transfer pricing is different from market price and supervisor often pay more attention to profit, many listed companies often use related party transactions to get fictitious profit
關聯交易的不確定性和其定價政策的非市場性、多樣性以及市場監管對利潤指標的過分重視，導致我國的許多上市公司利用關聯交易來虛構利潤、粉飾報表。 -
With the development of economic incorporation and trade globalization, multinational corporations have gradually become important tax resource in every country. however more and more mncs take up transfer pricing to avoid tax duty, which has caused great loss to every tax authorities
隨著世界經濟一體化和貿易全球化的發展，跨國公司（ mncs ）日益壯大成為各國稅收的重要來源，但跨國公司越來越多的利用轉讓定價逃避稅收，給各國稅收帶來嚴重損失。 -
The research of roger y. w. tang revealed the findings as follow : it can be concluded that tax regulations and profits are the two overriding considerations of international transfer pricing
對于跨國企業，大部分是成本加成法、市場定價、市價減銷售費用和談判定價。從所有因素調查看來，稅務條例和利潤是制訂國際轉移定價的最主要因素。 -
We aim to be an excellent tax administration that plays an important part in promoting hong kong s prosperity and stability. the accelerated integration of the world economies requires us to deal with many new global issues - cross - border transactions, transfer pricing, tax treaties, advance rulings, exchange of information etc. during the year, we put emphasis on the international dimension of our tax administration
稅務管理對香港繁榮安定十分重要，我們向來以目標為本，銳意要成為卓越的稅務管理機構，環球經濟一體化步伐加速，我們需要處理更多國際議題，例如跨境交易、轉讓定價、稅務協定、事先裁定、交換資料等等。 -
The tnc ' s managers hope to achieve the strategies through the transfer pricing. and the governments hope to restrict tnc ' s transfer pricing with regulation, law and so on, and can recover the loss of taxation and protect the benefit of countries
出於各自不同的利益動機考慮，跨國公司高層管理人員希望能夠利用轉移價格這一手段來完成自己的戰略目標；各國政府部門則希望通過政府管制、法律等手段來限制跨國公司的轉移價格，並以此來挽回自己的稅收損失，維護本國利益。 -
Firm transfer pricing decision under asymmetric competition
不對稱競爭條件下的集團轉移定價決策 -
She won scholarships from bank of china and kowloon chamber of commerce to support her studies. agnes was also a hostel tutor at lingnan for two years. her thesis is entitled international transfer pricing in a developing economy context : perspective from the taxpayers and the tax authorities. professor chan koon hung, chair professor and head of department of accounting and finance, is her thesis supervisor
羅慧儀所發表的畢業論文題目為從納稅人與稅務局的角度看發展中經濟制度之轉讓定價international transfer pricing in a developing economy context : perspectives from the taxpayers and the tax authorities ，論文導師為嶺大會計及財務學繫系主任陳冠雄教授。 -
Arrangement of transfer pricing structure, commission agencies : arranging financing, hire or leasing of capital assets for international trade
為貿易企業作價格轉移，代理金收支提供融資租貸等安排 -
Fund transfer pricing system and capital assignment system is the concrete organizing method of erm, which are responsible to the collecting and transmitting signals between leading group and basic unit and among every business segments inside the bank
資金轉移定價體系和風險資本分配體系是全面風險管理體系的具體組織方法，負責在銀行內部領導層和基層之間，以及各業務部門之間收集與傳遞信號。 -
Be stricted with the tnc ' s transfer pricing and defend escaping taxation and transfer profit
嚴格防止以轉移價格方式逃避納稅，轉移利潤的行為。 -
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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