我国的转让定价税制是在总结了我国涉外税收实践经验，并借鉴了国际上发达国家转让定价税制基础上，于1991年正式确立的，目前还处于刚起步阶段。我国转让定价税制和税务实践对照国际现状，从方法、基本理论和规定内容来看，基本上与国际接了轨，在发展中国家中可以说居领先地 China’s transfer pricing tax system was formally established in 1991 on the basis of summing up the practical experience of taxation in foreign countries in China and drawing on the transfer pricing tax system of developed countries in the world. It is still in its infancy. In terms of the methods, basic theories and provisions, the transfer pricing tax system and tax practice in China are basically in line with the international standards and can be regarded as leading in developing countries