接受转让定价调查企业的后续管理分析

An Analysis on Follow-up Administration toward Enterprises under Transfer Pricing Investigation

反避税后续管理面临可借鉴性缺乏,相关政策法规、操作规程不明朗等一系列问题。本文以某接受转让定价调查的企业为例,就转让定价调查后企业的后续管理问题进行了分析,并提出了加强对接受转让定价调查企业后续管理的建议。

There exist a series of issues in the field of follow-up administration toward enterprises under transfer pricing investigation, such as unclear policy regulations and operation rules. Taken an enterprise under investigation as an example, this paper analyzes issues in follow-up administration after the investigation is over and proposes corresponding suggestions.