Research On Transfer Price Of Chinese Multinational Companies

In the process of the world economy integration, transfer price is one of the important methods for the multinational companies to realize their global strategies. There are great theoretic meanings and practical meanings on research of transfer price. There are great theoretic meanings and practical meanings on the research of transfer price. The paper introduces the basic conceptions of transfer price firstly. Then it compares the using of transfer price between Chinese companies and foreign companies, and also analyses the restriction, management and strategy of the transfer price. The focus of this paper is to discuss how to use transfer price in Chinese enterprises' multinational operation. The paper consists of four chapters, summarized as follows:Chapter 1: In this chapter, Such things as the settings of the paper, its purpose, the comprehensive description of the relevant references and books are introduced .in addition,some concepts are defined herein and the outline of the article as well as the new ideas are also mentioned.Chapter 2: This part deals with the basic concepts, motivation, syndrome, features and decision-making of the transnational business's transfer price.Chapter 3: Through contrastive analysis's method, this part introduces separately the situation of which the overseas Multinational corporations and Chinese Multinational corporations use the transfer price. By contrast, on one hand, to find the deficiencies and shortcomings of Chinese enterprises'using transfer pricing, on the other hand, to enlighten Chinese enterprises developing more mature transfer pricing strategies.Chapter 4: This part deals with the management of transfer price, OECD transfer price and APA. Through mathematical models, this part also introduces the transfer pricing strategies of enterprises under the conditions of different tax rates.Chapter 5: After introducing the situation of Chinese enterprises' using of transfer price, this part tries to propose measures on the following issues: Definitude the aim of enterprises' operation and realize them by transfer price; Optimize the profit and avoid corresponding risks by using transfer price in a specific country. This part is the keystone and conclusion of the research.