独占性、不确定性是无形资产的主要特点,税务机关在定价调整时不容易找到可比非受控交易,难以确定正常交易价格。所以,跨国关联企业以无形资产内部交易的方式避税,更具有隐蔽性,给税务机关的征管工作增加了难度和困扰。本文以美国和OECD的研究成果为参考,系统地分析了我国无形资产转让定价制度存在的问题,并对完善相关制度提出了建议。 Exclusivity and uncertainty are the main features of intangible assets. Tax authorities can not easily find comparable uncontrolled transactions during price adjustment, making it difficult to determine the normal transaction price. Therefore, the cross-border affiliates to avoid tax trade within the way of intangible assets, more hidden, the tax authorities to increase the management of the difficulty and distress. Based on the research achievements of the United States and OECD, this paper systematically analyzes the existing problems in the transfer pricing system of intangible assets in China and puts forward some suggestions to improve the relevant system.