在当今世界经济大潮中，跨国 公司的不断涌现，经济活动的国际化色彩愈来愈浓，公司集团内部交易定价，即关联企业转让定价所带来的税收问题日益引起众多国家的关注。切实有效地开展反避税工作，保护国家正当利益，便成为当前我国涉外税收工作的当务之急。 １９９８ 年初，为了 In the current global economic tide, multinational corporations are emerging constantly and the internationalization of economic activities is becoming more and more concentrated. The tax issues arising from the intra-company transaction pricing, that is, the transfer pricing of affiliates, are increasingly arousing the concern of many countries. Effectively carrying out anti-tax avoidance work and protecting the legitimate rights and interests of our country have become top priorities for our current foreign-related tax work. In early 1998, in order to