第1个回答 2009-05-19
跨国公司在当今世界经济中占有着举足轻重的地位，它们的活动不仅对世界经济的发展有着相当重要的作用和影响，对其母国与东道国同样重要。本文首先阐述了跨国公司的概念、特征、及其作用，作为理论基础，并从此基础出发分析了对跨国公司的国际管制进行了宏观与微观两方面，在宏观方面主要是东道国、其母国对跨国公司管制所采取的措施，在微观方面则指出了如何防止跨国公司在其关联企业之间进行转移定价的行为及其避税的行为。最后根据跨国公司在国际投资中的作用、影响及对其不法行为的管制提出了我国对全球化趋势所需要采取的一系列应对措施，如修订相关法律，实施有关政策，以解决跨国公司来华投资的种种问题。
Multinational corporations in the world economy today occupies a pivotal position, which not only the development of the world economy has a very important role and influence of their home country and host country are equally important. This paper first described the concept of transnational corporations, characteristics, and its role as a theoretical basis, and starting from the basis of an analysis of the international control of transnational corporations were both macro-and micro-, from a macro perspective is the host country, their home countries of transnational to control the measures taken, pointed out at the micro aspects of how to prevent multinational corporations among its affiliates and its transfer pricing tax avoidance behavior. Finally, according to multinational corporations in the role of international investment, influence and control of its wrongful act to the trend of globalization in our country that need to be taken by a series of response measures, such as amendments to related laws, the implementation of the policy to address the transnational corporations in China investment problems.
第2个回答 2009-05-19
Multinational companies play a decisive role in the activities of today's world economy, their activities show great influence and play an important role in the global economic development as well as their home country and host country. This paper elaborated the concept, characteristics, and functions of the multinational company as the theory foundation, and based on this foundation further analysed the multinational companies' international regulation from macro and micro aspects. The macro aspect is mainly about the home country and host country take measures to regulate the multinational company, and in the micro aspect, point out how to prevent multinational companies’ behaviour of transferring fixed prices between its revelant enterprises and its tax avoidance action. Finally, with regard to how to regulate the role, influence and illegal behaviour of a multinational company during its overseas investment, proposed a series of measures for our country to adapt to the trend of globalization, such as revising relevant law, implementing relevant policies in order to solve the problems multinational companies confronted during its investment in China.
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第3个回答 2009-05-19
Today, Multinational companies play a decisive role in the world's economy. Their activities give a very importent effect and influence on the world's ecnomic development, and on their motherland and host conutries. This paper expounds the concept, characteristices and the functions of the multinational companies. Taking this as the theory basis, it analysizes the macro and micro aspects the international regulations have for multinational companies. In Macro aspect, it shows the main restrictions from its motherland and host countries. In micro aspect, it points out how to prevent multinational companies in the association between enterprises of transfering pricing and tax behavior. Finally, according to the multinational companies in the international investment and the role of the influence and control of wrongdoing , it proposed a series of measures basing on the trend of globalization, and the measures include revising relevant law and implementing relevant policies in orderto solve the problems multinational companies' investments in China.