Transfer Pricing Of Foreign-invested Enterprises In Dalian Free Trade Zone And Related Research

Entering the WTO showed that Chinese economy is growing wider and deeper on their path for globalization. With the stability in politics, sustained economic growth and remarkable achievements made in constructing infrastructure and government policy, foreign investors and global multinational enterprises are more attracted by the Chinese investment environment. At the moment, foreign investment enterprises are an indispensable component of our economy and the most potential exportation force. The following results are the foreign investment corporations which involved into Chinese market on a large scale which resulted in upbringing of advanced technology and plenty of management experiences, injected vigor and vitality into Chinese economy. Apart from that, it has also brought a series of problems which are difficult to settle. One of most outstanding problems occurred is that this foreign investment enterprises have transferred their profits to overseas through Transfer Pricing Manipulation.Characteristics and innovation of this dissertation are based on theory and practice of the research method; Explaining the correlation question increases experience about foreign merchant investment through repetition. Such focus on transfer pricing influences the tax revenue, instrument of transfer pricing, the actuation factor, the tax payment adjustment method, and proposes the existing legal frame fully using each kind of information. Establishment of the transfer pricing appraisal system with and implementation of monitoring is also required in order for the actual full effect.It is very significant for our country to work over transfer pricing of the foreign investor enterprise, an area which we still lack practical experience. Thisconsists of improving our environment of tax management and international investing, promoting our international communication and cooperation.