利润转移

基于价值链层面的利润转移研究

Study on the Transfer of Profits along Value-chains

利润转移理论和技术外溢理论为战略性贸易政策提供了理论依据。

The theory of transfer of profits and the theory of externality supplies theory warranty for this policy .

这些被称为“税基侵蚀和利润转移”（baseerosionandprofitshifting，简称Beps）的规则，旨在堵住漏洞和遏制利用避税天堂的行为。

The rules , called " base erosion and profit shifting " or Beps , are designed to close loopholes and restrict the use of tax havens .

实证结果表明，RD补贴具有明显的利润转移效应，能够发挥对高新技术产业的保护作用，但是我国目前的RD补贴金额小于最佳补贴金额。

Empirical study results that the R D subsidies have obvious effect on shifting profits and protecting the hi-tech industry , but the current R D subsidy amount is less than the optimal amount .

把握利润转移规律&利润战略管理探索

Grasping the Rules of Profit Migration : An Attempt on Strategic Profit Management

资源约束、利润转移与不经济增长&中国经济高增长中的资源问题

RESOURCE CONSTRAINTS , PROFIT TRANSFERS , AND DISECONOMY GROWTH & Resources in China 's high Economic Growth

国际税收竞争所引起的跨国利润转移为避税地的存在和发展奠定了物质基础。

Multinational profit transfer caused by this competition establishes material foundation for existence and development of tax-heaven .

但在任何情况下，由于外汇管制，企业不能将在中国取得的利润转移到国外（不允许分红）。

But in every case foreign exchange restrictions prevent profits made in China from flowing out of the country ( no dividends ) .

苹果调查案的焦点是“转移定价”，指企业通过内部交易将利润转移到低税司法管辖区。

The Apple probe centres on " transfer pricing , " a practice by which companies move profits to low-tax jurisdictions through internal transactions .

不同的是，由于消费者预期效应的存在，政府补贴的利润转移效果与不存在网络外部性时相比更加显著。

The difference is that , due to consumers ' expectations , the effect of this transfer is more significant than when there are no network externalities .

按照现有的全球税收协议，它可以通过对境外销售收取的许可费，合法地将其在世界各地获得的大部分利润转移回美国。

Under existing global tax treaties , it could legitimately channel most profits from around the world back to the US through royalty fees on overseas sales .

目前，欧洲当局正试图打击美国等国家的跨国公司利用复杂的避税计划把利润转移到低税的司法管辖区。

It came as European authorities attempt to crack down on the use of complex tax-avoidance schemes by US and other multinational companies to shift profits to low-tax jurisdictions .

在英国政治人士愤慨于谷歌将其在英国销售所得的数十亿美元利润转移到税率较低的爱尔兰时，谷歌似乎真的很震惊。

Google seems genuinely shocked when British politicians take umbrage at the way it shuffles off to low-tax Ireland billions of dollars in profits made on its UK sales .

现今利用转让定价在跨国公司内部进行收入、费用分配以及利润转移，为企业实现利润最大化和税负最低化。

Today the MNCs are through transfer pricing making internal income , the allocation of costs and transferring profit . It can make the enterprises realize the profit maximizing and tax burden minimizing .

它为把就业和利润转移到海外的公司提供税收减免，却用全球最高税率之一打击选择留在美国的公司。

It provides tax breaks for moving jobs and profits overseas and hits companies that choose to stay in America with one of the highest tax rates in the world , Mr Barack said .

在集团公司内部资本市场上建立合理的利润转移定价机制，可以为子公司管理人员提供一种平衡各子公司之间的利益冲突的激励机制。

Internal capital markets in the group to establish a reasonable profit on the transfer pricing mechanism to provide for the management of a subsidiary , to balance the conflict of interests between the subsidiaries incentives .

据悉，这家监管机构认为，最重要的是迅速展开行动，因为涉案的二人均是西班牙居民，而且已在设法将其被控的非法利润转移出美国。

The regulator is understood to believe that speed was of the essence , given the men charged are both Spanish residents and had been seeking to move their allegedly illegal profits out of the US .

奥巴马的提议可能会招致反对，它将意味着美国企业、尤其是科技与制药企业税收水平的大幅上升。这两类企业一直把利润转移到爱尔兰和百慕大等低税制国家。

The proposal is likely to attract opposition , and would mean a significant tax rise for companies , particularly in the technology and pharmaceuticals sectors that have been shifting profits to low-tax countries such as Ireland and Bermuda .

利用作业成本法进行利润国际化转移之分析

Analysis of Cross-National Profit Transfer By ABC Method

这种利润的转移不会像广告那样造成资金向渠道外的扩散。

Such transfer of profit would not cause a waste of capital as advertisement does .

在过剩经济条件下，对利润的转移规律的研究越发重要。

Under surplus economy , it becomes increasingly important to conduct research on the law of profit shift .

布莱信称，他会将自己5家航空及火车客运公司未来10年的全部利润，转移到一系列商业风险资本中。这些风险资本旨在制造可再生能源，并限制对环境的破坏。

Sir Richard said he would divert all profits from his five airline and train companies over the next 10 years to a series of commercial ventures designed to produce renewable energy and limit environmental damage .

公司资产和利润被转移到其控制性股东手中的隧道行为普遍存在，在我国资本市场上，由于特殊的制度背景，这种控制性股东剥夺中小股东利益的现象表现得更为突出。

" Tunneling " is introduced to describe the phenomenon that controlling shareholders embezzle the resources of their companies . In Chinese capital market there exist more problems that controlling shareholders deprive minor shareholders of their interest owing to this special system .

欧盟对世界上财力最雄厚的企业的税务实践发起攻击之前，去年美国参议院曾举行听证会，发现苹果将巨额利润从美国转移至海外子公司，而且没有申报后者的税务居住地（taxresidency）。

The attack on the tax practices of the world 's richest company follows last year 's US Senate hearings , where it emerged that Apple shifted billions of dollars in profits out of the US to international subsidiaries with no declared tax residency .

到目前为止，大部分公司都选择把最先进的高价值产品留在日本生产，把低利润产品的生产转移到海外更廉价的地方。

So far , most companies have chosen to keep making their most cutting-edge , high-value products in Japan , while shifting production of low-margin goods to cheaper sites abroad .

国家可以利用法律、合同等形式对公共体育场馆的发展进行引导，充分发挥政府微观规制的功能，将利润从经营者手中转移到公益中去。

The country can use law and contract etc , leading development of commonality stadium and gymnasium , exerting fully the function of macro-control , transferring benefit from operator to commonweal .

阐述了过剩经济条件下利润在价值链上转移的四种趋势，用经济学原理分析了利润转移的内在机理。

The paper expounds the four trends of profit shift on the value chain in a surplus economy , and analyses the internal mechanism of profit shift in the light of principles of economics .

海地的犯罪分子，包括白领和蓝领，在联合国最近一次维和行动期间，贪婪地从联合国创造的经济泡沫中获取利润，可悲的是，他们将大部分利润转移到了国外。

Haiti 's criminals , both white and blue collar , spent the duration of the most recent U.N. peacekeeping mission in Haiti gorging on profits from the economic bubble created by the U.N. and , sadly enough , sending most of those profits abroad .

手机产品的主要利润从制造业的低利润，逐渐向服务业的高利润转移。

The main profits of the mobile phone products from manufacturing low-margin , and gradually transfer to the high profits of the service sector .

反映球队利润的运营收入并没有大幅增长，原因在于球队支出增加或是球队老板将利润转移到其他地方以便在劳资谈判中掌握主动或争取更多的公众资助。

The operating incomes , which reflect the profits of the team , has no significant increase because of increased expenditure , or the owner will be profit-shifting to other places , so take the initiative in labor negotiations or to gain more public support . 4 .