An empirical study of tax audits in China on international transfer pricing
成果类型：
Article
署名作者：
Chan, KH; Chow, L
署名单位：
Hong Kong Polytechnic University; Chinese University of Hong Kong
刊物名称：
JOURNAL OF ACCOUNTING & ECONOMICS
ISSN/ISSBN：
0165-4101
DOI：
10.1016/S0165-4101(96)00445-4
发表日期：
1997
关键词：
摘要：
This research studies how Chinese tax authorities implement international transfer pricing legislation. The analysis indicates that tax audits on transfer pricing are confined mainly to medium- and small-sized foreign investments, lower-technology companies and transfer of tangible goods, and tend to focus on certain nationality and forms of foreign investment. Persistent losses, low profitability and lack of local partners in joint venture management most often trigger tax audits. The authorities focus on profit results rather than prices, and often use comparable profit method to adjust income. Tax differentials do not appear to be the most important inducement to transfer pricing manipulations.
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