销售价格法 meaning in English
resale price method
Examples
- The second chapter , which consists of five sections , is on the traditional transaction methods of pricing tangible goods . in addition to the first and last sections , which make general account and review on the traditional pricing methods , the other three sections discuss the cup , rp , and c + methods respectively
论文的第二章对有形财产交易传统的定价方法进行概述和进一步评论外，第二、第三和第四节分别对可比非受控价格法、再销售价格法和成本加价法进行了研究和探讨。 - Analise the motivation of this system , including tax motivation and non - tax one . this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax , it also discuss the criterias of many other country ' s related enterprises . examine , evaluate the principles of current transfer pricing law control , including total profit principle , arm ’ s length principle , comparable principle , , as well as the solution provided by foreign country ' s related enterprises , such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method , and analise their advantages and disadvatages . it compares the transfer pricing tax system amoung development countries , and therefore putforword the related problem of china and provide solutions
本文从国内外存在的真实案例出发阐述了跨国公司的转让定价行为对我国经济的影响,分析了转让定价存在的动机包括税务动机和非税务动机,从税收公平性原则、税收法定主义、实质课税原则来谈转让定价税制的法理基础,以及各国关联企业的判定标准,并审视、评价现行转移定价法律控制的原则,包括总利润原则、正常交易原则、可比性原则等,以及各国对关联企业之间不合理转让定价进行调整的方法,如可比非受控价格法、再销售价格法、成本加价法,分析了它们之间的优缺点。