activexfs interface specification-part 11 : activexfs text terminal object interface specification; english version cwa 13849-11 : 2000 智能xfs接口規(guī)范.第11部分:智能xfs文本終端目標接口
for the first, the author explains the concepts of listed companies and associated enterprises, both of which are behavioral parties of transfer pricing and the latter are the best partners to the former in such pricing action . for the second, the essence of transfer pricing is posted by two models that the terminal object is to transfer profits to share-controlling companies both in “ pay out ” transfer pricing and “ take in ” transfer pricing, and the influence is also analyzed . in the end, the necessity of transfer pricing is expatiated as well as listed companies ’ pricing purposes and pricing strategies 首先對上市公司、關(guān)聯(lián)企業(yè)的內(nèi)涵進行了描述,二者是轉(zhuǎn)移定價的行為主體,關(guān)聯(lián)企業(yè)是上市公司進行轉(zhuǎn)移定價的最佳合作者;其次通過兩個模型揭示了轉(zhuǎn)移定價的本質(zhì),無論付出型還是索取型的轉(zhuǎn)移定價,最終都是向控股關(guān)聯(lián)方轉(zhuǎn)移利潤,并分析了轉(zhuǎn)移定價帶來的影響;最后結(jié)合上市公司轉(zhuǎn)移定價的目的和定價策略,闡述了上市公司利用轉(zhuǎn)移定價進行稅務(wù)籌劃的必要性。