Research On Transfer Pricing Within Multinational Corporations In China

Abstract

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

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

CLC Number:

F811

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

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.

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