当前很多跨国公司频频利用转让定价手段进行避税,致使我国税款大量流失,国家利益受到严重损害。本文分析了跨国公司转让定价避税的形式,提出了防范转让定价避税的具体措施。 At present, many multinational corporations frequently make use of the transfer pricing method for tax avoidance, resulting in a large loss of tax revenue in China and serious damage to their national interests. This paper analyzes the forms of transfer pricing tax avoidance of multinational corporations and puts forward specific measures to prevent tax avoidance of transfer pricing.