转让定价调整方法及实践（下）□叶守光三、成本加利法成本加利法，是以关联交易的买方企业购入或制造货物的销售成本加合理利润后的金额为独立企业间的成交价格。独立企业间成交价格＝制造或购入关联交易中货物的销售成本×（１＋合理成本利润率）。在实务操作中常常被以... Transfer pricing adjustment method and practice (below) □ Ye Shouguang Third, the cost of Calefax cost Calefaction is based on the related party transactions, the buyer’s business cost of goods sold or manufactured goods plus a reasonable profit after the amount of the transaction price between independent enterprises . Transaction price between independent enterprises = cost of goods sold or purchased in related transactions × (1 + reasonable cost-to-profit ratio). In practice are often ...