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利用转让定价转移利润是关联企业纳税人从事避税活动最常见的手段之一。为防止和纠正关联企业内部采用转让定价手段对收入和费用进行不合理的分配，维护国家的税收利益，各国均对转让定价税收制度进行了积极的探索。税务机关要求企业提供有关交易价格、费用标准等举证材料，既是转让定价税务管理的难点，也是一个关键步骤。如何让企业提供真实的举证材料，税务机关如何证实纳税人提供的交易价格、费用标准是否符合公平交易原则，现将最新的《ＯＥＣＤ转让定价指南》“举证”一章的相关内容介绍给读者，望能从中得到一些启发。
Using transfer pricing to transfer profits is one of the most common means by which taxpayers in affiliated companies engage in tax avoidance activities. In order to prevent and correct the unreasonable distribution of income and expenses by the means of transfer pricing in affiliated enterprises and to safeguard the tax revenue of the country, all countries have actively explored the transfer pricing tax system. Tax authorities require enterprises to provide proof of transaction price, cost standards and other evidence, both tax transfer pricing difficulties, but also a key step. How to enable enterprises to provide real evidence, tax authorities how to confirm the taxpayers to provide the transaction price, the cost standard is consistent with the principle of fair trade, the latest “OECD Transfer Pricing Guide” “proof” chapter introduces the relevant content to readers, Hope to get some inspiration.