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该文结合《特别纳税调整实施办法(试行)》相关内容,从正确把握转让定价方法、建立全国统一的关联企业经济信息监管系统、关注转让定价的新发展等三个方面就如何提高我国转让定价管理水平进行阐述并提出建议.“,”According to the Implementation Rules of the Special Tax Adjustments(interim), from the perspectives of grasping transfer pricing methods, establishing a unified national economic information monitoring system of the associated enterprises and being concerned about the latest development of transfer pricing, this paper makes some suggestions on how to improve the management of transfer pricing in China.