跨国公司在华转让定价的影响因素研究

财经论丛 ›› 2017, Vol. 33 ›› Issue (10): 27-37.

跨国公司在华转让定价的影响因素研究

庄序莹¹, 刘光莹²

1.对外经济贸易大学国际经济贸易学院,北京 100062
2.安永会计师事务所,北京 100029

收稿日期:2017-02-08 出版日期:2017-10-10 发布日期:2017-10-10
作者简介:庄序莹(1971),女,浙江海宁人,对外经济贸易大学国际经济贸易学院教授
刘光莹(1990),女,河南信阳人,安永会计师事务所经济师
基金资助:
国家自然科学基金资助项目(71273050)

Research On Transfer Pricing Within Multinational Corporations In China

ZHUANG Xuying¹, LIU Guangying²

1.School of International Trade and Economics, University of International Business and Economics,Beijing 100062, China
2.Ernst &Young, Beijing 100029, China

Received:2017-02-08 Online:2017-10-10 Published:2017-10-10

摘要/Abstract

摘要： 跨国公司采用转让定价的手段转移利润规避税收,对各国的财政收入和投资环境带来了负面的影响。本文利用我国2006～2014年规模以上工业企业主要数据,通过转让定价转移利润模型来测算外资企业在华转让定价的规模。在此基础上,论文采用计量方法考证各因素对30家跨国公司转让定价规模的影响程度,论证跨国公司所在国所得税税率、所在国货币的汇率、公司规模和公司所在行业与公司转移利润大小密切相关。

关键词: 跨国公司, 转让定价, 规模, 影响因素

Abstract: Some multinationals use the policy of transfer pricing to avoid taxes, which exerts a negative impact on the revenues and investment environment. This article adopts 2006～2014 main indicators of industrial enterprises above designated size in China to calculate the scale of transfer pricing of foreign-funded enterprises in China. Then based on the previous analysis of motivations of transfer pricing, the article studies the financial data of 30 multinational companies with econometric methods, to examines the impact of different factors on the companies’ transfer pricing scale. The analysis shows that the income tax rate, the currency exchange rate, the size of the company and the industry of the company are closely related to the scale of transfer profits.

Key words: Multinational Companies, Transfer Pricing, Scale, Influencing Factors

中图分类号:

F811

庄序莹, 刘光莹. 跨国公司在华转让定价的影响因素研究[J]. 财经论丛, 2017, 33(10): 27-37.

ZHUANG Xuying, LIU Guangying. Research On Transfer Pricing Within Multinational Corporations In China[J]. , 2017, 33(10): 27-37.

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