我国目前的转让定价立法体现在1991军4月9日第七届人民代表大会第四级会议通过的《中华人民共和国外商投资企业和外国企业所得税法》中，该法第十三条规定：“外商投资企业或者外国企业在中国境内设立的从事生产、经营的机机、场所与其关联企业之间的业务往来，应当按照独立企? The current transfer pricing legislation in our country is reflected in the “Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises” adopted by the Fourth Session of the Seventh National People’s Congress on April 9, 1991, and Article 13 of the Law stipulates that " The business dealings between foreign invested enterprises or foreign enterprises established in China that are engaged in the production and operation of machines and places and their affiliated enterprises shall be conducted in accordance with the regulations of the independent enterprises