我国转让定价税制及其实施王陆进（厦门大学）转让定价是涉外纳税人的最主要避税手法。制定有关转让定价的管理办法并有效地予以实施，是涉外税收管理中反避税斗争的重点。对于转让定价的管理办法通常被称作转让定价税制。我国转让定价税制的形成我国的转让定价税制源于经... China’s Tax System of Transfer Pricing and Its Implementation Wang Lujin (Xiamen University) Transfer pricing is the most important tax avoidance method for foreign taxpayers. The formulation of the administrative measures on transfer pricing and its effective implementation are the focuses of the anti tax avoidance struggle in the tax administration of foreign countries. The management of transfer pricing is often referred to as the transfer pricing tax. The formation of China’s transfer pricing tax system China’s transfer pricing tax system stems from ...