Study on Transfer Pricing Evaluation System and Quantitative Model of Foreign-Invested Enterprises

摘要

The study analyzed transfer pricing of foreign-invested enterprises in China, owing to its high amount of losses in large scope, then established the transfer pricing evaluation and auditing system of foreign-invested enterprises. Then established quantitative model based on the system, which used to measure the transitional profit amount using transfer pricing. Thus can provide feasible transfer pricing method of tax-avoidance effectively for tax system.