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近些年来,由于受经济全球化的影响,越来越多的公司融合起来形成集团公司的现象愈发突出。集团公司设立母公司和各个子公司来开展各种业务也成了集团公司的重要形式。由于母公司与子公司以及各个子公司之间存在不同的利益关系,越来越多的集团公司都采用关联交易中的转让定价规则来平衡这些关系。本文主要论述了集团公司在关联交易中如何对转让定价进行管理,使得关联交易税后利润和风险达到均衡。
In recent years, due to the impact of economic globalization, the phenomenon of more and more companies merging to form group companies has become increasingly prominent. Group companies to set up a parent company and various subsidiaries to carry out a variety of business has also become an important form of group companies. Due to the different interests of the parent company, subsidiaries and subsidiaries, more and more group companies use the transfer pricing rules in related party transactions to balance these relationships. This article mainly discusses how the group company manages the transfer pricing in the related transaction so that the profit and risk after the tax of the related transaction are balanced.