在转让定价中，判断一受控交易是否以正常交易价格进行，通常以非受控纳税人在可比情况下的可比交易结果为依据。因此，受控交易和非受控交易之间的可比性成为转让定价调整过程中的关键问题。在衡量两者之间的可比性时，必须对影响正常交易价格及利润的可比因素进行分析，其中 In transfer pricing, determining whether a controlled transaction is at normal transaction prices is usually based on comparable transactions of uncontrolled taxpayers in comparable circumstances. Therefore, the comparability of controlled and uncontrolled transactions becomes a key issue in the process of transfer pricing adjustment. In measuring the comparability between the two, it is necessary to analyze the comparable factors that affect the normal transaction price and profit, of which