我国转让定价税务管理的现状及改进建议

目前我国已成为发展中国家中吸收外商直接投资最多的国家，由于我国配套法规相对滞后，对大量的外资企业出现亏损的现象无法进行有效的管理。通过对我国转让定价税务管理现状的分析，提出了若干改善我国转让定价税务管理的建议。

The Present Situation of the Taxation Management for Transfer Pricing in China and Improving Measures

At present,China has become the coun try to attract the most foreign investment in developing countries.Due to the related laws and regulatio ns of China lag in phase,and the government couldn' t make effective management on the negative profit of the full foreign -owned enterprises.Through the a nalysis on the present situation of o ur country' s taxation management for transfer pr icing,this paper puts forward some s uggestions for improving our countr y' s taxation management for transfer pricing.