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该文通过对美国预约定价协议中转让定价方法的分析,详述了美国在预约定价协议方面各种转让定价方法的应用情况及其原因,并根据美国在实施预约定价协议的过程中积累的经验,对我国税收管理提出了具有积极借鉴意义的建议.“,”This paper makes a detailed exposition on the application of different transfer pricing methods in Advance Pricing Agreement in the USA and the reason why the method is used.Using the useful experiences of the USA as reference,the paper also puts forward some advices on enhancing tax administration in China.