随着中国实际利用外商投资的连续增长,外商投资企业已经成为我国国民经济的重要组成部分,但随之而来的问题是外商投资企业运用转让定价避税也十分严重,已对我国经济造成了较大危害。本文阐述了当前我国强化转让定价税制的必要性,进而提出完善我国转让定价税制的初步构想。 As China actually makes use of the continuous growth of foreign investment, foreign-invested enterprises have become an important part of China’s national economy. However, the ensuing problem is that the use of transfer pricing and tax avoidance by foreign-invested enterprises is also very serious, which has caused more damage to China’s economy Great harm. This article expounds the necessity of strengthening the tax system of transfer pricing in our country at present, and then proposes the preliminary conception of perfecting the tax system of transfer pricing in our country.