转让定价调整是实施《中华人民共和国外商投资企业和外国企业所得税法》第十三条的重要步骤。1991年7月该法实施以来，我们已对67家外商投资企业转让定价问题作了专项调查，并对50家企业存在转让定价问题进行了调整。其中采用再销售法调整的有11家，成本加利法调整的21家，非受 Transfer pricing adjustment is an important step in implementing Article 13 of the “Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises Income Taxes.” Since the implementation of the law in July 1991, we have conducted a special investigation into the transfer pricing of 67 foreign-invested enterprises and adjusted the transfer pricing of 50 enterprises. Among them, there are 11 adjusted by the law of resale sales and 21 adjusted by the cost of the Gali law