transfer price

简明释义

转移价格

英英释义

例句

1.The company set the transfer price to optimize tax liabilities across different regions.

公司设定了转移价格以优化不同地区的税务负担。

2.The transfer price between subsidiaries can impact overall profitability.

子公司之间的转移价格会影响整体盈利能力。

3.In a multinational corporation, the transfer price is crucial for internal accounting purposes.

在跨国公司中，转移价格对内部会计目的至关重要。

4.Regulatory authorities closely monitor transfer prices to prevent tax evasion.

监管机构密切监测转移价格以防止逃税。

5.Setting a fair transfer price is essential for maintaining good relationships between departments.

设定合理的转移价格对维持部门之间的良好关系至关重要。

作文

In the world of international business, the term transfer price refers to the price at which goods and services are sold between related entities within a multinational corporation. This concept is crucial for companies that operate across borders, as it affects both their financial reporting and tax obligations. Understanding transfer price is essential for ensuring compliance with tax regulations and for optimizing overall business performance.To elaborate, when a company has subsidiaries in different countries, it often needs to transfer products or services from one subsidiary to another. The transfer price set for these transactions can significantly impact the profit margins reported by each subsidiary. For instance, if a parent company sells a product to its subsidiary at a high transfer price, the subsidiary will report lower profits, which may result in lower tax liabilities in its jurisdiction. Conversely, if the transfer price is set low, the parent company will report higher profits, potentially leading to increased tax obligations.Tax authorities around the world closely monitor transfer prices to prevent profit shifting and ensure that companies pay their fair share of taxes. Many countries have established guidelines for setting transfer prices, often based on the arm's length principle. This principle states that the transfer price should be the same as the price charged between unrelated parties in an open market. Adhering to this principle helps companies avoid disputes with tax authorities and minimizes the risk of penalties.Moreover, the determination of transfer prices can be quite complex, involving various methods such as comparable uncontrolled price (CUP), resale price method, and cost-plus method. Each of these methods has its own advantages and disadvantages, and the choice of method depends on the specific circumstances of the transaction. For example, the CUP method is often considered the most reliable if there are comparable transactions available, while the cost-plus method may be more appropriate when dealing with unique products or services.In addition to tax considerations, transfer pricing can also influence a company's internal decision-making processes. By analyzing the transfer prices set between divisions, management can gain insights into the profitability of different segments of the business. This information can help drive strategic decisions such as resource allocation, investment opportunities, and performance evaluations.However, companies must be cautious in their approach to transfer pricing. Setting transfer prices too aggressively can lead to scrutiny from tax authorities, while being too conservative may not accurately reflect the economic reality of the transactions. Therefore, it is imperative for businesses to engage in thorough documentation and analysis when establishing transfer prices to support their positions during audits.In conclusion, transfer price is a fundamental concept in international business that plays a significant role in financial reporting, tax compliance, and strategic decision-making. Companies must navigate the complexities of transfer pricing with care to optimize their operations while adhering to regulatory requirements. As global trade continues to evolve, the importance of understanding and managing transfer prices will only increase, making it a vital area of focus for multinational corporations.

在国际商业的世界中，短语转移价格指的是在跨国公司内部相关实体之间销售商品和服务的价格。这个概念对于在跨国经营的公司至关重要，因为它影响到公司的财务报告和税务义务。理解转移价格对于确保遵守税收法规和优化整体业务表现至关重要。进一步说明，当一家公司在不同国家拥有子公司时，它通常需要将产品或服务从一个子公司转移到另一个子公司。为这些交易设定的转移价格会显著影响每个子公司报告的利润率。例如，如果母公司以高转移价格将产品出售给其子公司，则子公司将报告较低的利润，这可能导致其管辖区内的税务负担降低。相反，如果转移价格设定得较低，母公司将报告更高的利润，可能导致税务义务增加。世界各国的税务机关密切监测转移价格，以防止利润转移并确保公司支付应有的税款。许多国家已建立了设定转移价格的指导方针，通常基于独立交易原则。该原则规定，转移价格应与在开放市场上不相关方之间收取的价格相同。遵循这一原则有助于公司避免与税务机关的争议，并最大限度地减少罚款风险。此外，转移价格的确定可能相当复杂，涉及多种方法，如可比无控制价格（CUP）、转售价格法和成本加成法。这些方法各有优缺点，选择哪种方法取决于交易的具体情况。例如，如果有可比交易可供参考，CUP方法通常被认为是最可靠的，而在处理独特产品或服务时，成本加成法可能更合适。除了税务考虑外，转移定价还可以影响公司的内部决策过程。通过分析部门之间设定的转移价格，管理层可以获得关于业务不同细分市场盈利能力的见解。这些信息可以帮助推动战略决策，例如资源分配、投资机会和绩效评估。然而，公司在处理转移定价时必须谨慎。设定转移价格过于激进可能会引起税务机关的审查，而过于保守则可能无法准确反映交易的经济现实。因此，企业在建立转移价格时，进行充分的文档和分析以支持其在审计期间的立场是至关重要的。总之，转移价格是国际商业中的一个基本概念，在财务报告、税务合规和战略决策中发挥着重要作用。公司必须小心翼翼地驾驭转移定价的复杂性，以优化其运营，同时遵守监管要求。随着全球贸易的不断发展，理解和管理转移价格的重要性只会增加，使其成为跨国公司关注的关键领域。