几年来的实践证明，我国实施转让定价有效地制止外商投资企业通过关联企业进行避税，挽回国家财政损失，同时，在实施转让定价过程中，深感转让定价制度尚不完善，特别是实施转让定价调整范围的确定及调整方法两方面，存在诸多不足，本文就此谈几点看法。一、实施转让定价... Practice over the past few years has proved that the implementation of transfer pricing in our country effectively stops foreign-invested enterprises from avoiding tax losses through affiliated enterprises and restoring state financial losses. At the same time, in the process of implementation of transfer pricing, the transfer pricing system is deeply imperfect, especially the implementation of transfer pricing Adjustment of the scope of the determination and adjustment of the two aspects, there are many deficiencies, this article on this point. First, the implementation of transfer pricing ...