一、可比性在转让定价调整中的重要性1．可比性是应用正常交易原则的前提为防止和校正国际关联企业间利用转让定价对收入和费用的不合理分配，使设在各国的经济实体的应纳税所得额符合各自实际情况，并由此使各国都能征得理应属于本国的一部分税款，各国政府通常采用正常交易原 First, the importance of comparability in the transfer pricing adjustment 1. Comparability is the prerequisite for the application of the principle of normal transactions In order to prevent and correct the irrational distribution of income and expenses by transfer pricing among international affiliates, the taxable incomes of economic entities located in each country are adjusted to their respective actual conditions and thus All countries can obtain part of the taxes that should belong to their own country. Governments generally use the normal exchange of funds