随着我国新《企业所得税法》的制定,税务当局对企业之间以关联交易进行的避税规制更加重视,在其第六章“特别纳税调整”中,对关联交易转让定价不满足“正常交易原则”的,需要进行纳税调整,因此,企业的纳税风险也进一步加大,本文将就关联交易的避税问题进行研究。 With the enactment of the new “Enterprise Income Tax Law” in our country, the tax authorities pay more attention to the tax avoidance regulations carried out by related parties in the enterprise. In Chapter Six, “Special Tax Adjustment”, the pricing of the related party transactions is not satisfied “The principle of normal trading ”, need to carry on the tax adjustment, therefore, the tax risk of the enterprise is also further increased, this article will study the tax avoidance of the related transaction.