内容摘要：

伴随着经济全球化的发展趋势，外资经济发生了新的变化，对税收管理提出了更高的要求，对跨国公司关联交易的税收管理已成为税务机关的工作重点之一。为更好地维护国家税收权益、促进公平竞争，税务机关必须运用各种科学技术手段，加强转让定价税收管理；跨国公司也必须合理定价，依法申报，积极做好举证和资料提供，配合税务机关对转让定价的调整。

关键词：转让定价　税收管理　公平

abstract：the development of economic globalization has led to both new changes of foreign investments and demanding requirements on tax administration. consequently, it has become one of the key objectives for tax authorities to maintain tax administration over associated transactions between transnational enterprises. in order to protect china's tax rights and maintain fair competition, this article suggests that tax authorities should enhance tax administration on transfer pricing with different kinds of scientific and technological measures, and cross border enter-prises should price rationally, file tax returns according to tax laws and make preparations for documents and proofs.

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