转让定价调整，在我国简称反避税，已在全国逐步开展起来，其在经济环境以及税收收入上带来的益处已逐渐被各地政府、税务机关所重视。但由于现行的法律、法规对转让定价工作只作了原则性规定，没有具体的、针对其特点的操作方法、法律责任等等，已远不能满足实际的征管需要， Transfer pricing adjustment, referred to in our country as anti-avoidance, has been gradually carried out in the country, and its benefits in the economic environment and tax revenue has gradually been around the government, tax authorities attach importance. However, since the current laws and regulations provide only the principle of the transfer pricing work, there is no specific operational method and legal responsibility for their characteristics, which are far from meeting the actual need for tax collection and management.