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transfer pricing
释义
transfer pricing
轉讓定價(可以從價格分類角度做靜態理解,也可以從轉移利潤角 度做動態理解。稅法上主要傾向於規制 動態轉讓定價行為,從而控制靜態的轉讓定價的形成,進而對有關商品和所得方面的稅收加以控制)
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更新时间:2026/8/4 16:11:30