Comparative Study Of Transfer Pricing Tax System Between China And Foreign Countries

Along with the international economic development and the enhancing tide of global economic integration, transfer pricing becomes an outstanding economic conduct. It brings the deviant flow of international capital and affects revenue. It arouses attention from the government of many countries and tax experts to establish and perfect transfer pricing system. Many multinational affiliated enterprises evade tax by transfer pricing. And it becomes sever under the condition that china has joined WTO. The existing transfer pricing tax system is to perfect.Based on the elementary theory of transfer pricing tax sysytem, this paper brings forward the essential frame of transfer pricing tax system and then further the study under this frame. To achieve the conclusion of analyse and compare, the material regulation of different countries' transfer pricing tax sysytem is stated. It's mainly on the following aspects: affiliated enterprises & related party transaction, principle, methods and taxation administration. Afer comparing regulations of different typical countries and china, this paper comes to some advices to perfect the transfer pricing tax system.