公允价值标准与独立交易原则是各国税法中普遍采用的两个价值评估标准,但两者的适用范围与适用条件有所不同。本文对公允价值标准与独立交易原则进行对比分析,指出可以借用公允价值评估方法对转让定价交易进行独立交易原则测试,但两者的评估目的、分析方法存在显著的差异,在税收实践中可以相互借鉴,但不可完全相互替代。 The fair value standard and the principle of independent transaction are two commonly used valuation standards in the tax laws of various countries, but their scope of application and applicable conditions are different. This paper compares the fair value standard with the principle of independent transaction, and points out that the fair value evaluation method can be used to test the principle of independent transaction of the transfer pricing transaction. However, there is a significant difference in the purpose and method of the transfer between the two. In tax practice, Draw on, but not completely replace each other.