总利润原则
- 网络Gross Profit Principle;total profit principle;The Gross-profit Principle
总利润原则-
目前国际上调整关联企业之间的转让定价主要是依据独立企业原则和总利润原则，但这两种原则都有其自身固有的不足。
The chief principle for adjusting transfer Price of the associated enterprises now depends on the principle of independent enterprise and the principle of gross profit , both of which have its deficiency .
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国际社会在税收公平原则和税收效率原则的基础上确立了规制转移定价的基本法律原则，包括正常交易原则，总利润原则和最优化原则。
Based on the principle of fairness in taxation and tax efficiency established the basic legal principles of transfer pricing , including the Arms Length principle , the principle of total profits and optimization principles .