| 基于税率因素的中间产品转移定价研究 |
| |
| 引用本文： | 陈绍刚,胡志邦.基于税率因素的中间产品转移定价研究[J].数学的实践与认识,2011,41(22). |
| |
| 作者姓名： | 陈绍刚 胡志邦 |
| |
| 作者单位： | 电子科技大学 应用数学学院,四川 成都,610054 |
| |
| 摘 要： | 在中间产品转移定价过程中引进税率因素.在中间产品价格采用成本加成定价法的条件下,分别基于下游企业对上游企业的单位成本具有完全信息和不完全信息两种情况,对厂商的中间产品定价方法进行了研究,得出具有完全信息的企业总利润大于不具有完全信息的企业总利润的结论.并在此基础上通过变化的成本加成率建立了减少上游企业提供不真实单位成本导致利润损失的模型.
|
| 关 键 词： | 成本加成率 中间产品 转移定价 |
Tax-Based Transfer Pricing Study of Intermediate Product |
| |
| CHEN Shao-gang,HU Zhi-bang.Tax-Based Transfer Pricing Study of Intermediate Product[J].Mathematics in Practice and Theory,2011,41(22). |
| |
| Authors: | CHEN Shao-gang HU Zhi-bang |
| |
| Institution: | CHEN Shao-gang,HU Zhi-bang (School of Applied Mathematics,University of Electronic Science and Technology of China,Chengdu 610054,China) |
| |
| Abstract: | In this paper,the process of transfer pricing of intermediate goods introduces rate factor and uses cost-plus pricing method.we reserch the pricing methods of intermediate goods, basing on that the downstream firm has complete information and incomplete information about upstream firm.we conclude that the total profits of enterprises is greater than the one that does not have complete information about upstream firm.To decrease the profit loss,we establish a new model with changing cost-plus rate. |
| |
| Keywords: | cost-plus rate intermediate product transfer pricing |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
