近几年来，发达国家先后采用比较利润规则（ＣＰＭ）来确定跨国公司的转移价格，而大部分发展中国家仍采用公平价格规则确定跨国公司的转移价格，本文就建立教学模型，考虑国家之间都签订税收抵免协议和跨国公司海外投资获得的利润全部返回等条件，分析联体企业为不同的所有权结构情况下，东道国和跨国公司的母国采用不同的规则确定跨国公司的转移价格及对跨国公司转移价格产生的影响，并探讨比较利润规则为发达国家所欢迎，而大部分发展中国家仍采用公平价格规则的原因。 In recent years, the developed countries successively adopted comparative profit rules (CPM) to determine the transfer prices of multinational corporations. Most developing countries still use the fair price rules to determine the transfer prices of multinational corporations. This article sets up a teaching model to consider the relationship between countries Both signed a tax credit agreement and the full return of profits obtained by multinational corporations overseas investment and other conditions, the analysis of the joint-stock enterprises for different ownership structure, the host country and the mother country of multinational corporations to adopt different rules to determine the transfer price of multinational corporations and multinational The impact of corporate price transfers and the reasons why comparative profit rules are welcome in developed countries while most developing countries still adopt fair price rules.