翻譯做英文唔該!!

With the integration of world economy, rapid heating on the international market competition, many multinational companies in expanding their business to greater interests of the active use of transfer pricing approach to "mine as a" own business "cake", while the multinational corporations This behavior is also to varying degrees caused some harm to our country. In this paper, transfer pricing and drawbacks of the causes of their behavior as the entry point to the nature of transnational corporations in China and then combined with the current implementation of transfer pricing methods, transfer pricing taxation for the current problem from Western countries, transfer pricing on Transnational Corporations experience in legal tax avoidance rules. The author with the current status of our legal system for the use of transfer pricing tax evasion put forward the following suggestions: 1) to speed up the formal legislative process of transfer pricing tax system 2), the appropriate use of advance pricing agreement system
3), strengthening tax collection and management 4) to strengthen international cooperation.

Along with world economics' integration, the international market competition date turns red-hot suddenly, many Multinational corporations while develop own service to obtain a bigger benefit to use the shift fixed price the way to come “spacious sufficient” their enterprise positively “the cake”, but Multinational corporation's this behavior in varying degrees has also caused certain harm to our country. This article take shifts the reason which and the malpractice the fixed price produces as the breakthrough point analyzes its behavior nature, then the union present Multinational corporation implements the shift fixed price in our country the method, has the problem in view of the existing shift fixed price tax system to utilize the shift fixed price taking advantage of the Western country to the Multinational corporation to avoid taxes carries on the legal rules the experience. The author unified the current our country legal regime's present situation in view of the question which avoided taxes using the shift fixed price to put forward the following several proposals: 1st, speeds up the shift fixed price tax system official legislation advancement 2, to use the appointment price-fixing agreement system 3, to strengthen the tax affairs collection suitably to manage 4, strengthens the international cooperation.

As the world economic integration, rapid heating on the international market competition, many multinational companies in expanding their business to greater interests of the active use of transfer pricing approach to "mine as a" own business "cake", and multinational companies This behavior is also to varying degrees caused some harm to our country. In this paper, the causes of transfer pricing and drawbacks as the starting point to analyze the nature of their acts, and then combined with the current implementation of multinational corporations in China's transfer pricing method, transfer pricing taxation for the current problems of transnational corporations from Western countries, the use of transfer pricing experience in legal tax avoidance rules. The author with the current status of our legal system for the use of transfer pricing tax avoidance issues the following recommendations: 1, Transfer Pricing Tax System to speed up the formal legislative process 2, appropriate application of the APA system 3, 4, strengthening tax collection and management, and enhance hteinternational cooperation.