摘 要:本文立足于目前我國稅務機關不斷加大轉讓定價監管力度，不斷完善轉讓定價相關法律法規，不斷嚴格進行稅務審計的形勢下跨國公司轉讓定價的困境問題，從跨國公司角度出發，總結出跨國公司合理操作轉讓定價方法的建議。文章首先從理論入手，介紹了轉讓定價的相關概念、方法，以及國家對于跨國公司轉讓定價監管的基本情況，以理論結合實際的研究方法，結合無錫一家大型的德國合資企業ABC公司為案例進行轉讓定價合理操作分析，闡述轉讓定價制定的影響因素，轉讓定價實施的財務作用等，最后立足在華的跨國公司的角度，提出在華的跨國公司在進行轉讓定價策略制定和實施過程中，需要在公司設立和運行中權衡其功能作用制定相關的轉讓定價策略，基于跨國公司全球的發展戰略，科學建立轉讓定價系統，遵守中國的相關法律法規、配合國家的稅務機關做好轉讓定價自我監督和自我省查工作，認真學習并充分準備轉讓定價同期資料，以積極的姿態尋求預約定價來避免不必要的損失。

關鍵詞：跨國公司；轉讓定價；財務作用；轉讓定價策略

ABSTRACT:Regarding the situations that tax authorities in China continue to increase transfer pricing supervision and constantly improve the relevant laws and regulations of transfer pricing and continuous strict multinational transfer pricing tax audit ,this article in the point of multinational , summed up the multinational reasonable operation of the recommendations of the transfer pricing method. At the beginning, from theory, this paper introduces the concepts and methods of transfer pricing ,and then some basic regulation about multinational transfer pricing. Then, this paper  use the actual research methods, take ABC Company, a large German joint venture in Wuxi as an example ,reasonably analysis of the influencing factors of transfer pricing and its financial roles .Finally this paper is based in the perspective of multinational corporations in China, gives some suggestions about strategies and implementation process of transfer pricing. Firstly the multinational should know the functional role of the Chinese subsidiary before setting relevant transfer pricing strategies, establish scientific transfer pricing system based on the multinational global development strategy, abide by Chinese laws and regulations, make good communication with the tax authorities of the country when operate the transfer pricing ,and pay attention to self-monitoring and self-Examination work, also conscientiously study and fully prepared to transfer pricing documentation. At last a positive attitude for APA to avoid unnecessary losses is very important.

Keywords: TNCS; Transfer pricing; Financial effect; Strategies of transfer pricing