关于重构转让定价税制的几个创新要点

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目次1.政府为什么可能干预转让定价结果?2.转让定价调整机制如何完善?3.对中国产生的影响有哪些?4.结论和建议2008年,席卷全球的金融危机爆发,世界经济的全球化发展进入了一个深刻转型历史阵痛时期。应当说,新自由主义的经济全球化带来了全球大市场,第一次在世界范围内实现真正意义上的全球经济大循环,推动现代社会化大生产达到史无前例的高峰。但是,在全球化中资本等生产要素的自由流动也放大了资本逐利天性的危害,在带来了一系列经济与社会问题的同时,还侵蚀了主权国家税基并一定程度上导致国际税 1. Why the government may intervene in the transfer pricing results? 2. How to improve the transfer pricing adjustment mechanism? 3. What is the impact on China? 4. Conclusions and recommendations In 2008, the global financial crisis swept across the globe and the globalization of the world economy Development has entered a period of profound historical pain in transition. It should be said that the neoliberal economic globalization has brought about a global market, and for the first time, it has for the first time realized a truly global economic cycle in the world and an unprecedented peak in modern socialized mass production. However, in the process of globalization, the free flow of capital and other factors of production has also magnified the harm done by the pursuit of capitalist profitability. While bringing about a series of economic and social problems, it has also eroded the tax base of sovereign countries and, to a certain extent, led to international taxes
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