中国企业委托在美研发机构开展关键技术研发模式下,母公司和关联公司如何向在美研发机构支付研发费用,确保既符合美国税法要求又避免承担过高成本,转移定价模式的设定十分重要。本文从选择转移定价模式的必要性出发,对转移定价模式的设定、面临的风险以及定价时应注意的问题进行分析。 Under the key R & D mode that Chinese enterprises entrust R & D institutions in the United States, how parent companies and affiliates pay R & D expenses to R & D institutions in the United States to ensure that they meet the requirements of U.S. tax law and avoid excessive cost and transfer pricing model is very important . Based on the necessity of choosing transfer pricing model, this article analyzes the setting of transfer pricing model, the risks it faces and the problems it should pay attention to when pricing.