内容摘要：

近年来，随着市场经济的发展，关联企业间的关联交易行为越来越普遍，给税务管理带来了巨大的挑战。本文对关联交易税务管理中存在的问题进行分析，在了解关联交易税务管理存在的主要问题的基础上，提出了完善税收制度、对重点企业的关联交易实施重点监控、充实反避税信息资料库等建议。

关键词：关联交易　公允市价　反避税　转让定价

abstract：with the development of market economy, affiliated transactions between associated enterprises become widespread, which has greatly challenged tax administration. this paper analyzes issues in tax administration concerning affiliated transaction, and tables some proposals including improving tax system, implementing major control of affiliated transaction of key enterprises and replenishing the information network of tax evasion.

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