我国现今采用的转让定价税制的调整方法以“利润率核定法”为主,它是依照国际上通用的“成本加利法”来调整应税所得的。缺点是缺乏科学,公正的数据,指标去核定一个企业的利润率,随意性大,很难真实地反映被调整企业的合理利润率。所以,选择一种更加有效的调整方法势在必行。笔者拟介绍一种新的调整方法即“可比利润区间”法,供大家参考。 The adjustment method of the transfer pricing tax system in our country today is mainly the “profit rate verification method”, which adjusts the taxable income in accordance with the international “cost-plus method”. The disadvantage is the lack of scientific and fair data, indicators to verify the profitability of an enterprise, arbitrarily large, it is difficult to truly reflect the adjusted profitability of the enterprise. So, choose a more effective adjustment method is imperative. I intend to introduce a new method of adjustment that is “comparable margin interval” method for your reference.