转移定价关系到跨国企业集团的利益与国家地区税收分配的关系,是国际税收管理合作的重点。目前通行的“独立交易原则”以及符合该原则的转移定价方法虽有益于防范避税,却可能损害跨国企业集团的协同价值。鉴于此,笔者在借鉴国外在此方面的经验做法及研究成果的基础上,介绍了两套账簿法和公式分配法两种解决措施,并就当前我国对转移定价的税收管理提出了建议。一、国外对转移定价的税收管理 Transfer pricing is related to the relationship between the interests of transnational conglomerates and tax distribution in the country. It is the focus of international tax administration cooperation. The currently prevailing “principle of independent transaction ” and the transfer pricing method conforming to this principle, although conducive to avoiding tax avoidance, may undermine the synergy value of multinational corporations. In view of this, on the basis of learning from foreign experiences and research results in this field, the author introduces two measures of account book law and formula allocation law, and puts forward some suggestions on the current tax management of transfer pricing in our country. First, the foreign tax transfer pricing management