一、再度思考的必要性近年来,国内专业人士经常探讨我国转让定价的问题,特别是在治理方面就如何寻找国内差距、借鉴国外经验等问题发表过不少文章,提出过不少的建议。其实,不仅仅是理论界,实务界近年来也一直在做这件事情。中央政府也已经意识到这个问题的紧迫性,并在战略层面 I. The Necessity of Thinking Again In recent years, domestic professionals have been constantly discussing the issue of transfer pricing in our country. In particular, they published many articles on how to find domestic disparities in governance and how to learn from foreign experience and put forward many suggestions. Actually, not only theorists but also the substantive circles have been doing this thing in recent years. The central government has also realized the urgency of this issue and is at a strategic level