试论我国转让定价税制发展与完善的方向文／高舒图／克峰一、发展与完善我国转让定价税制的必要性我国是发展中国家，实行对外开放政策，以巨大的中国市场为依托，大量吸引外国投资是发展我国经济的重要决策方针。进入九十年代以来，吸引的外来投资高速增长，巨额资金和大... On the Development and Perfection of China’s Tax System for Transfer Pricing / Gosuke Shuo / Kefeng I. The Necessity of Developing and Improving the Tax System of China’s Transfer Pricing China, as a developing country, implements the policy of opening to the outside world and relies on the huge Chinese market. Attracting a large amount of foreign investment is an important policy guideline for developing our economy. Since entering the nineties, foreign investment attracted rapid growth, huge sums of money and ...