自从我国实行改革开放政策以来,许多跨国公司纷纷到我国投资,但是与此同时,跨国公司利用转移价格策略进行避税,造成了我国税收大量流失等恶果。本文分析了跨国公司在我国实施转移价格策略的原因及危害,指出我国防范利用转移价格进行国际避税存在的问题,并提出了相关法律制度的改进建议。 Since China adopted the policy of reform and opening up, many multinational corporations have invested in our country one after another. However, at the same time, the transnational corporations use the transfer pricing strategy to avoid taxation, which has caused a great loss of our tax revenue. This article analyzes the reasons and harms of transnational corporations in implementing the transfer pricing strategy in our country, and points out the problems of our country in preventing the use of transfer prices in international tax avoidance and puts forward the suggestions for improvement of relevant legal systems.