Of course, value-added includes profits, and to this extent the incentive for companies to manipulate transfer prices may reappear. But the incentive would be much weakened, because gross returns typically represent a fairly small share of total value-added.
当然，增加值中包括利润，在这一程度上，公司操纵交易价格的动机可能还会出现。但这一动机会被极大弱化，因为毛利润通常只代表着全部增加值中的较小一部分。