内容摘要：
中国和东盟成员国同属发展中国家，都实行对外开放和吸引外资的经济政策，而且也都面临着外商投资企业滥用转让定价的问题。本文通过比较中国和东盟成员国转让定价税务管理的立法情况、审查和调整方法、预约定价管理、文档管理、处罚规定和审查力度等方面的异同，发现中国现阶段转让定价税务管理中的不足之处，并提出切实可行的改进建议。
关键词：转让定价 税务管理 东盟成员国
abstract：china and most of the asean member countries are developing or emerging countries which have ?implemented ?the ?opening-up and attracting foreign capital policies. additionally, they are all facing a common issue of transfer pricing abuse by foreign-invested enterprises. this paper compares the legislation, auditing, adjustment methods, apa rules, documentation requirement and penalties of transfer pricing between china and asean member countries. it also tries to find out some shortcomings in the fields of tax administration ??asean memberation concerning transfer pricing in ?china. the ?paper ?finally ?puts ?forward some suggestions on further improvement of tax regimes about transfer pricing in our country.