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避税问题，在我国客观存在，并随着社会主义市场经济体制的确立和发展，以及改革开放的深入而越来越突出。作为一个新课题，反避税已成为当前涉外税收工作的重点，亦是难点。我国现行的涉外税法，已将违反公平交易原则的关联企业间转让定价列入违法行为。在实际工作中，我们通
Tax avoidance problems exist objectively in our country and are becoming more and more prominent with the establishment and development of the socialist market economic system and the deepening of reform and opening up. As a new topic, anti-avoidance has become the focus of the current foreign-related tax work. It is also a difficult point. The current foreign-related tax laws in our country have listed illegal transfer pricing among affiliated enterprises in violation of the principle of fair trade. In actual work, we pass