论我国三资企业转让定价避税方式宋英慧，孙烨所谓转让定价，是指关联企业之间内部转让产成品、半成品、原材料或互为提供服务、专有权利、秘密配方、资金信贷等活动所确定的企业集团内部价格。转让定价是跨国关联企业最主要的避税方式。跨国关联企业间利用内部的转让定价... On Transfer Pricing of Third-Party Enterprises in China Tax avoidance method Song Yinghui, Sun Yi’s so-called transfer pricing refers to the transfer of finished products, semi-finished products, raw materials, or mutual services, proprietary rights, secret formulas, and fund credits between affiliated companies. The corporate group internal price. Transfer pricing is the most important tax avoidance method for multinational affiliates. Multinational affiliates use internal transfer pricing...