| ACKNOWLEDGEMENTS | 第4-5页 |
| Abstract | 第5页 |
| 摘要 | 第6-7页 |
| LIST OF ABBREVIATIONS | 第7-16页 |
| Chapter 1 Introduction | 第16-20页 |
| 1.1 The background of the research and its Significance | 第16-17页 |
| 1.2 Research contents and methods | 第17-18页 |
| 1.3 Possible innovations and deficiencies | 第18-20页 |
| Chapter 2 The Concept of Transfer Pricing Summary | 第20-39页 |
| 2.1 The concept of transfer pricing and theoretical basis | 第20-21页 |
| 2.1.1 The concept of transfer pricing | 第20页 |
| 2.1.2 Theoretical basis of transfer pricing | 第20-21页 |
| 2.2 Transfer pricing literature review | 第21-23页 |
| 2.3 The purpose of transfer pricing | 第23-26页 |
| 2.4 Related party and related party transactions | 第26-29页 |
| 2.5 The arm's length principle | 第29-32页 |
| 2.6 transfer pricing adjustment methods and selection principle | 第32-39页 |
| 2.6.1 Transfer pricing adjustment methods | 第32-38页 |
| 2.6.2 Selection principle for transfer pricing method | 第38-39页 |
| Chapter 3 Case Study on C Company Transfer Pricing | 第39-61页 |
| 3.1 Business transaction overview | 第39-43页 |
| 3.1.1 Company overview | 第39-40页 |
| 3.1.2 Industry overview | 第40-42页 |
| 3.1.3 Industrial policy and industrial restriction | 第42-43页 |
| 3.2 Situation of related party transactions | 第43-48页 |
| 3.2.1 Related party transaction process | 第43-44页 |
| 3.2.2 Transaction properties and terms | 第44-45页 |
| 3.2.3 Changes of annual transactions | 第45页 |
| 3.2.4 Intangible assets involved and affection on pricing | 第45页 |
| 3.2.5 Financial data of C company | 第45-46页 |
| 3.2.6 Existing problems for related transactions | 第46-48页 |
| 3.3 Transfer pricing rationality analysis | 第48-61页 |
| 3.3.1 Transfer pricing rationality analysis steps | 第48-49页 |
| 3.3.2 Analysis on c company's position in related party transactions | 第49-54页 |
| 3.3.3 The choice of transfer pricing adjustment method | 第54-56页 |
| 3.3.4 Search and evaluation of comparable transactions | 第56-61页 |
| Chapter 4 Specific Implementation of Transfer Pricing Scheme | 第61-70页 |
| 4.1 Analysis on transfer pricing related factors | 第61-66页 |
| 4.1.1 The objective of transfer pricing | 第61页 |
| 4.1.2 Transfer pricing factors considered | 第61-65页 |
| 4.1.3 Transfer price method selection | 第65-66页 |
| 4.2 Setting transfer price | 第66-70页 |
| 4.2.1 Setting transfer pricing formula | 第66-67页 |
| 4.2.2 Total cost calculation | 第67-69页 |
| 4.2.3 Determination of the transfer price | 第69-70页 |
| Chapter 5 Conclusion | 第70-72页 |
| Reference | 第72页 |
