Study On Transfer Pricing In Multi-national Corporation For Customs

A notable feature of contemporary world economy is that multinationalcompanies emerge constantly and develop gradually. The influence to theworld economy is more and more obvious. In the wave of global economicintegration, multinational companies are widespread concerned by all countriesboth in the business strategy and behavior. For multinational corporations, thetransfer of pricing behavior has gradually become the focus of widespreadconcerned by the scientific community and the practice. To study it deeply hasvery important significance.After reform and opening up for thirty years, China joined in the WTO.Chinese internal market gradually opened, and economic actual strengthsteadily improved. Many well-known multinational companies entered theChinese market, whether by the proprietorship form, or in the form of jointventure or cooperation, actively seeking development in China. For thesemultinational companies, they achieved their own trade profit transfer throughpricing transfer. The kind of behavior is a direct consequence of reducing tax inour country regardless of whether reducing tax purposes, and the internalrevenue and economic order has certain effect. Only that, China needs todevelop and perfect the relevant laws and regulations and measures in order torestrain the transfer pricing behavior of multinational corporations. We candraw lessons from the relevant legal or extensive experience. We can be widelyoverseas related law or experience. It may be possible for our country toimplement the restriction and supervision for the existing pricing transfer ofmultinational companies.This paper studies on the transfer pricing, standing on the Customssupervision position. Five chapter including, the theory of transfer pricing; theanalysis of transfer pricing; how transfer pricing influence China economy andput up with the method; the regulation about multinational company transferpricing in China; the analysis the difference of supervision between Customsand Tax Authority and putting forward solution to the Customs supervision ontransfer pricing through analysis tax avoidance cases.