以跨国集团内部交易中的避税考虑为切入点,讨论国际关联方交易中的定价问题。首先,讨论了跨国集团如何通过调整不同类型的关联方交易价格达到避税目的,并分析其面临的涉税风险;其次,从税收监管和会计监管两个层面对我国现行的国际关联方交易价格监管机制进行分析;最后,提出了协商定价、引入“公式分配法”、建立全球商品信息数据库、强化政策培训等改进措施。 Taking the tax avoidance considerations in the transnational group’s internal transactions as an entry point, the issue of pricing in the transactions of international related parties was discussed. First of all, it discusses how transnational corporations can avoid the tax by adjusting the transaction price of different types of related parties, and analyzes the tax-related risks they face. Second, from the two aspects of tax supervision and accounting supervision, Finally, it puts forward the improvement measures such as negotiation pricing, introduction of “formula distribution method ”, establishment of global commodity information database and strengthening of policy training.