Research On The Transferring Price Of Multinational Company

Since the reforming and the opening , more and more Multinational Corporations invest in China ,thus progressively brings out the problems that foreign capital enterprises utilize the transferring price to dodge and evade the tax .Transferring price leads to profound influence on the politics and economics. In order to well protect the national income base from the global economic integration .transferring price must be forbidden , it is a reflection of the national tax revenue dominion that price should be adjusted according to the principal of the fair shake price .Transferring price breaks the principal of the equal market dealing , this action is not to avoid tax ,but in fact it evades one country's tax , so no matter whether transferring price is for saving or omitting the tax or not,if only it could do harm to the national tax income , it should be regulated by the state .However , this tax policy should be capable to meet the emergency so that it can be on a good wicket in the competition of international revenue .