随着企业集团化规模的进一步扩大,关联企业之间的转让定价行为正成为日常经营活动之一。但由于交易本身的灵活性,企业在进行转让定价活动中面临着较大的税务风险。对此,本文就企业在转让定价时如何被动应对风险以及主动防范管理风险进行重点探讨。 With the further expansion of the size of the enterprise group, the transfer pricing between affiliated enterprises is becoming one of the daily business activities. However, due to the flexibility of the transaction itself, enterprises face greater tax risks in the process of transfer pricing. In this regard, this article focuses on how to passively react to the risks and take the initiative to prevent management risks when the enterprises transfer the pricing.