Research on the factors of transfer pricing of Chinese enterprises

Economic globalization has intensified the transactions among companies´ cross-regional affiliated parties. More and more enterprises manipulate profit to obtain the tax benefits through transfer pricing. At the same time. intangible assets are becoming the main driving factors for enterprises´ value creation. It has become a trend that lots of companies are transferring profit or implementing other strategic arrangements through the transfer of intangible assets. This article selects the Chinese A-share listed companies as samples to study the factors affecting transfer pricing behavior in a enterprise and finds that there is significant correlation between transfer pricing and many factors like ROA, corporate governance structure, internal control, reorganization, the scale of intangible assets, the total scale of the enterprise, asset-liability ratio.