转让定价调整，是指主管税务机关的专职机构或专职人员对企业与其关联企业间业务往来，不按独立企业业务往来收取或支付价款而减少应纳税所得额，按程序进行调整的一项工作。它是反避税工作中的一个重要内容。由于我国转让定价调整工作起步较晚，调整工作一直处在探索阶段，具 The transfer pricing adjustment refers to the work of reducing the amount of taxable income and adjusting according to the procedure in accordance with the procedures for the adjustment of the transfer pricing adjustment by the specialized agencies or full-time staffs in charge of the tax authorities on the business dealings between the enterprises and their affiliated enterprises and on the receipt or payment of the prices by independent enterprises. It is an important part of anti-tax avoidance work. As China’s transfer pricing adjustment started later, the adjustment has been in the exploration stage, with