国税函[2005]745号2005年7月28日各省、自治区、直辖市和计划单列市国家税务局、地方税务局:近来,有些省市在转让定价税收审计、预约定价谈签等工作中,对被调查企业与可比企业之间存在的资本性差异,有的进行了调整,有的没有进行调整。为了做好转让定价税收审计、预约定价谈签等 Guoshuihan [2005] No. 745 July 28, 2005 State tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Recently, some provinces and municipalities have made investigations on the tax audit of transfer pricing and the negotiation on the pricing of pre-arranged prices. Some of the capital differences between the surveyed enterprises and comparable enterprises have been adjusted and some have not been adjusted. In order to do a tax audit of transfer pricing, booking pricing negotiable instruments