随着跨国企业在我国直接投资规模的日益扩大,其通过转移定价方式进行避税的现象日益突出。尽管我国的转让定价税制体系已经初步建立,但是仍存在着诸多不完善的地方。本文基于我国转让定价税制的现状,分析我国转让定价税制存在的问题及不足,从而提出完善我国转让定价税制的具体建议。 As the direct investment of multinational corporations expands in our country, their tax evasion becomes more and more prominent through transfer pricing. Although China’s transfer pricing tax system has been initially established, but there are still many imperfections. Based on the status quo of China’s transfer pricing tax system, this paper analyzes the problems and shortcomings in the tax system of China’s transfer pricing and puts forward specific suggestions on how to improve the tax system of China’s transfer pricing.