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当前,跨国公司人为扭曲进口货物的成交价格、实施避税的问题日益突出,是海关稽查工作面临的新难点。本期介绍一个跨国公司转移定价的案例,以帮助企业了解海关价格稽查。
At present, the transnational corporations have distorted the transaction price of imported goods and the issue of tax avoidance has become increasingly prominent. This is a new difficulty for the customs inspection. This issue introduces a case of transfer pricing of multinational corporations to help enterprises understand the customs price inspection.