内容摘要：

本文介绍了各国转让定价罚则的现状、转让定价罚则在我国的发展概况，并结合《中华人民共和国企业所得税法》中转让定价罚则的相关内容，论述了转让定价罚则在我国的三个现实意义：填补立法空白、提高税法遵从、推动税务管理实践的发展。

关键词：转让定价　纳税调整　罚则

abstract:this paper introduces transfer pricing penalties abroad and its latest development in china. by discussing articles related to transfer pricing penalty in the‘enterprise income tax law’, the paper points out three realistic meanings of china's transfer pricing penalty including filling in the blanks of legislation, enhancing tax compliance and promoting tax administration.

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