随着我国对外开放的发展,外商和跨国公司的在华投资日益增多,其中不少采取了与中方合资的方式,它们往往通过价格手段把企业利润转移到国外,使中方蒙受损失,因此,对转移价格的监管也就成为一个急需重视和解决的问题. With the development of China’s opening to the outside world, foreign and multinational companies have increasingly invested in China. Many of them have adopted a joint venture with China. They often transfer their profits abroad through price means, causing the Chinese to suffer losses. Therefore, The supervision of transfer prices has become an issue that needs urgent attention and resolution.