Show simple item record

dc.contributor.advisor邓力平
dc.contributor.author赵安琪
dc.date.accessioned2016-01-13T03:13:10Z
dc.date.available2016-01-13T03:13:10Z
dc.date.issued2013-12-12 14:55:25.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76426
dc.description.abstract本文旨在对利润分割法在转让定价中的应用进行研究。近年来,交易净利润法成为国内应用最为广泛的转让定价方法,然而随着我国产业结构升级、经济增长方式转变,以及跨国企业集团对在华外资企业功能风险定位的调整,交易净利润法因其本身的局限性,再加上作为发展中国家,该方法在具体运用中存在诸多挑战的现状,已越来越不能被认定为“最合适的转让定价方法”。基于对利润分割法与交易净利润法在特点及适用性方面的比较分析,本文指出,在现有国际与国内转让定价规范框架下,利润分割法可能成为解决复杂转让定价问题最合适的方法。 利润分割法在具体运用中需要解决合并利润、利润分割基准等基本问题,本文通过理论结合案例形式对上述问题进行了...
dc.description.abstractThe purpose of this article is to research on the application of the profit split method (PSM) to transfer pricing. Recently, the transactional net profit method (TNPM) has become the most widely-used method of transfer pricing in China. The TNPM, however, has its own limitations. Furthermore, along with the upgrade of industrial structure of China, the transformation of its economic growth, and t...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=38360&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=41062
dc.subject利润分割法
dc.subject转让定价
dc.subject应用研究
dc.subjectProfit Split Method
dc.subjectTransfer Pricing
dc.subjectApplication Research
dc.title利润分割法在转让定价中的应用研究
dc.title.alternativeResearch on the Application of the Profit Split Method to Transfer Pricing
dc.typethesis
dc.date.replied2013-05-25
dc.description.note学位:会计硕士
dc.description.note院系专业:厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心(MPACC)_会计硕士(MPACC)
dc.description.note学号:X2005157009


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record