一、转移价格的作用和目的回减轻税负门）减少所得税。跨国公司分支机构遍布世界各地，各东道国所得税税率各不相同，相当一些发展中国家为了吸引外国投资，对其投资公司实施各种税收减免。因而，跨国公司可利用转移价格把利润从高税率国家转移到低税率国家的子公司，以达到减 First, the transfer of the role and purpose of the price back to reduce the tax burden) to reduce income tax. Multinational corporations have branches all over the world and income tax rates vary among host countries. Quite a few developing countries implement various tax breaks for their investment companies in order to attract foreign investment. As a result, transnational corporations can use transfer prices to transfer profits from high-tax countries to subsidiaries in low-tax countries in order to reduce