近年来,随着经济全球化趋势的深人发展,特别是全球金融危机和欧洲主权债务危机以后,世界主要经济体和社会组织纷纷加强国际税收管理,强化国际协作,这些对维护国家税收权益提出了新挑战。中国作为新兴市场国家,凭借其庞大的市场潜力、低廉的生产成本、完备的制造业链条、稳定的社会环境和优惠的政策条件,吸引了大量投资。而跨国公司出于资产安全、规避税收等目的,利用其在全球范围内强大的资源调配能力和集团内部控制制度,通过关联交易的非公平作价,人为地控制集团内各 In recent years, with the deepening economic globalization trend, especially after the global financial crisis and the European sovereign debt crisis, the world’s major economies and social organizations have stepped up international tax administration and strengthened international cooperation in order to safeguard the national tax rights and interests New challenge As an emerging market country, China, with its huge market potential, low production costs, a complete manufacturing chain, a stable social environment and favorable policy conditions, has attracted a large amount of investment. However, for the purposes of asset safety and tax avoidance, multinational corporations make use of their strong global resource allocation ability and internal control system to control the non-fair price of related party transactions