跨国关联企业间利用转让定价转移收入和费用,规避税收的现象越来越严重,加强对转让定价的监控和管理成为税务管理工作的重要内容。本文阐述了跨国关联企业的一般认定方法和我国对关联企业的规定;针对规避所得税、关税和预提税等跨国关联企业的税务动机,从有形财产购销和服务的提供、无形财产转让、金融交易等转让定价的作用领域指出税务管理中应着重审核的内容;针对我国在防范跨国关联企业转移收入和费用的税务管理中存在的问题提出完善对策。 Transnational affiliates use transfer pricing and transfer revenue and costs to evade taxation is more and more serious, to strengthen the supervision and management of transfer pricing has become an important part of tax management. This article expounds the general recognition method of transnational affiliates and China’s affiliation with related enterprises. In order to evade the tax incentives of multinational affiliates such as income tax, customs duties and withholding tax, from the aspects of the purchase and sale of tangible property, the provision of services, the transfer of intangible property, the financial transactions Such as the role of transfer pricing, pointed out that tax management should focus on the content of the review; against China’s multinational affiliates to prevent the transfer of revenue and costs of the tax management problems to put forward perfect countermeasures.