摘 要:本文立足于目前我国税务机关不断加大转让定价监管力度，不断完善转让定价相关法律法规，不断严格进行税务审计的形势下跨国公司转让定价的困境问题，从跨国公司角度出发，总结出跨国公司合理操作转让定价方法的建议。文章首先从理论入手，介绍了转让定价的相关概念、方法，以及国家对于跨国公司转让定价监管的基本情况，以理论结合实际的研究方法，结合无锡一家大型的德国合资企业ABC公司为案例进行转让定价合理操作分析，阐述转让定价制定的影响因素，转让定价实施的财务作用等，最后立足在华的跨国公司的角度，提出在华的跨国公司在进行转让定价策略制定和实施过程中，需要在公司设立和运行中权衡其功能作用制定相关的转让定价策略，基于跨国公司全球的发展战略，科学建立转让定价系统，遵守中国的相关法律法规、配合国家的税务机关做好转让定价自我监督和自我省查工作，认真学习并充分准备转让定价同期资料，以积极的姿态寻求预约定价来避免不必要的损失。
关键词：跨国公司；转让定价；财务作用；转让定价策略
ABSTRACT:Regarding the situations that tax authorities in China continue to increase transfer pricing supervision and constantly improve the relevant laws and regulations of transfer pricing and continuous strict multinational transfer pricing tax audit ,this article in the point of multinational , summed up the multinational reasonable operation of the recommendations of the transfer pricing method. At the beginning, from theory, this paper introduces the concepts and methods of transfer pricing ,and then some basic regulation about multinational transfer pricing. Then, this paper use the actual research methods, take ABC Company, a large German joint venture in Wuxi as an example ,reasonably analysis of the influencing factors of transfer pricing and its financial roles .Finally this paper is based in the perspective of multinational corporations in China, gives some suggestions about strategies and implementation process of transfer pricing. Firstly the multinational should know the functional role of the Chinese subsidiary before setting relevant transfer pricing strategies, establish scientific transfer pricing system based on the multinational global development strategy, abide by Chinese laws and regulations, make good communication with the tax authorities of the country when operate the transfer pricing ,and pay attention to self-monitoring and self-Examination work, also conscientiously study and fully prepared to transfer pricing documentation. At last a positive attitude for APA to avoid unnecessary losses is very important.
Keywords: TNCS; Transfer pricing; Financial effect; Strategies of transfer pricing
