一、转移定价制度产生的背景及主要特征在60年代和70年代,由于一些国家授权经营理论和利润中心理论的兴起及其在实务中的广泛应用,这些国家的许多公司在部门一级获得了更多的自主权。与此同时,建立和这种公司内部运作模式相适应的、优化公司内部资源配置、并能有效计量部门利润的转移定价制度应运而生。进入80年代和90年代初期以来,建立完善的公司转移定价制度愈为迫切。对转移定价制度的研究,已经向国际化方向发展,并具有税务计划的特征。在集团公司跨国经营 I. Background and main features of the transfer pricing system In the 1960s and 1970s, due to the rise of the theory of authorized operations and the profit center theory of some countries and their wide application in practice, many companies in these countries obtained at the departmental level. More autonomy. At the same time, establishing a transfer pricing system that adapts to this kind of company’s internal operation mode, optimizes the company’s internal resource allocation, and can effectively measure departmental profits. Since the 1980s and early 1990s, the establishment of a sound corporate transfer pricing system has become more urgent. Research on the transfer pricing system has been developed in the direction of internationalization and has the characteristics of tax planning. Multinational operations in group companies