转让定价调整方法及实践（上）叶守光利用转让定价避税，是目前外商在中国大陆避税最常采用的手法。随着跨国投资的日益增多，税务机关对转让定价审计调整工作也日趋繁重。１９９１年实施的《外商投资企业和外国企业所得税法》及其《实施细则》，严格地规定了转让定价四种... Transfer pricing adjustment methods and practices (1) Ye Shouguang The use of transfer pricing tax avoidance, is currently the most commonly used method of tax avoidance in mainland China. With the increasing investment across borders, the tax authorities have also become more and more burdensome on the adjustment of the transfer pricing audit. The Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises, which was implemented in 1991, and its Implementing Rules strictly stipulated four types of transfer pricing ...