search query: @indexterm ASSET VALUATION / total: 357
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| Author: | Shao, Jian |
| Title: | Transnational corporations implement transfer price in China: status quo, influence and countermeasures (original in Chinese) |
| Journal: | International Trade Journal (c)
1998 : 3, p.30-34,64 |
| Index terms: | MULTINATIONAL COMPANIES PRICES ASSET VALUATION |
| Language: | chn |
| Abstract: | Transnational corporations' behavior of transfer price is mainly expressed as the foreign side's boosting the value of its invisible assets for raising the purchasing prices and tumbling the prices of export products in the course of investment made by "three-types of ventures". As a result, the interests of the investors and partners no the Chinese side have been misappropriated, China's tax revenue reduced, effect of foreign direct investment influenced and China's international payment deteriorated. In view of the above, we should conduct moderate control over transfer price, formulate the anti-tax evasion law, enhance the Chinese side's control power in management and raise the degree of domestication in order to reduce the chances of foreign business people taking advantage of transfer price. |
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