浅议如何完善中国的转让定价税制

How to Perfect the Transfer-Pricing Tax of China

加入WTO后,进一步加强中国转让定价税制这一反避税问题的研究,防范外商投资企业利用转让定价进行避税已显得越来越重要。针对中国转让定价税制存在的问题,中国应该制定完善、规范、全面、权威、专门的《转让定价税制实施细则》,并规定出特别条款和基本原则。

With China entry into W-TO, it is becoming more important for China to do more study on tax evasion, which aims at preventing the foreign-investment enterprises from evading tax. China should establish a consummate, comprehensive, authoritative and specific transferpricing -tax law to deal with such problems. This law will establish some special clauses and basic principles.