A Research On Transfer Pricing Method In Tax Anti-avoidance

Transfer pricing is one of the important issue in the field of international taxation, and the transfer pricing between related parties in multi-national corporations is the most important method of tax avoidance. There is an important task in the current building of taxation system in our country, including the research on transfer pricing, improvement on transfer pricing system in China, and the efficient tax anti-avoidance to foreign investors by transfer pricing. In this article, based on the deep research on the basic principle of transfer pricing system and the comparative analysis on transfer pricing system among different countries and OECD TP guidelines, in connection with the implementation and problems of transfer pricing in our country, the author provided some political suggestions and measures to keep on improving transfer pricing in our country. Meanwhile, the author emphasised on the following aspects about advance pricing agreement: the development and improvement of advance pricing agreement, the implementation and strengthening of the new regulation for advance pricing advance in our country.