The Studying Of Multinational Transfer Pricing And Influence Factors

With the development of world economy integration,multinational enterprises are now playing a leading role in the international trade field,their importance and influence for the world economy is still increasing now.According to the report of world investment by UN,70%-80%of the global international trade amount is involved with multinational enterprises.As companies develop in the trend of conglomeration and internationalization,transfer pricing is now one definite choice of the inner trade in multinational enterprises,and it's also one of their tools in fulfilling worldwide strategy.On the basis of international theories,practices and China reality,this paper focuses on the analysis of transfer pricing and the factors which influence transfer pricing.Firstly,on the basis of knowing the analysis situation of transfer pricing inland and abroad,the concept and calculating method of transfer pricing is introduced.The calculating method is introduced from the aspects of cost-oriented pricing,market-oriented pricing and OECD pricing.Secondly,this paper judges the existence properties of transfer pricing.Thirdly,this paper elaborates the tax and no-tax factors that influence the transfer pricing.Then this paper analyzes transfer pricing by means of empirical research,and further study it by factors that influence the transfer pricing.It indicates that tax avoidance is not the main purpose of transfer pricing.In the end,on the basis of qualitative analysis and quantitative analysis,some advice is given according to the reality of China.All in all,this paper analyzes transfer pricing by combining theories and practice.Its conclusion is representative and practical.