1.
A Comparison on Tax Administrations concerning Transfer Pricing: China and ASEAN Member Countries;
中国与东盟成员国转让定价税务管理的比较
2.
The Present Situation of the Taxation Management for Transfer Pricing in China and Improving Measures;
我国转让定价税务管理的现状及改进建议
3.
The Internation Coordination on the Tax Management of Transfer Pricing;
关于转让定价税务管理的国际协调问题
4.
An International Comparison of Document Preparation and Burden of Proof of Taxpayers in the Process of Tax Administration of Transfer Pricing;
转让定价税务管理中纳税人文档准备和举证责任规定的国际比较
5.
Issues in Tax Administration concerning Transfer Pricing and Its Countermeasures;
我国转让定价税务管理中存在的问题及改进建议
6.
Enhancing Tax Administration on Transfer Pricing for a Fair Tax Environment;
加强转让定价税收管理营造公平的税收环境
7.
Multinational Enterprise s Transfer Pricing and Relevant Tax Audit;
跨国公司转让定价及其相关税务审计
8.
The Theory Thinking and the Countermeasure Researching about Optimizing the Tax System of Pricing in Our Country;
优化我国转让定价税制的理论思考与对策研究
9.
International Transfer Pricing: Interest Gambling and Taxation Arrangements;
国际转让定价：利益博弈与税制安排
10.
Research on International Related Enterprises Transfer Pricing;
国际关联企业转让定价避税问题研究
11.
On the Relationship between Transfer Pricing and Tax Heavens;
转让定价与避税地:唇齿还是盾矛?
12.
The Research of the Anti-Tax-Avoidance among Affiliated Enterprise
关联企业转让定价的反避税问题研究
13.
National Tax Board (Ministry of Finance) administers billing, collection, and enforcement.
国家税务委员会（财政部）管理人员报价，收税和执行规定。
14.
Study on Purchasing Price of Management Buyouts in Chinese Listed Companies;
我国上市公司管理层收购（MBO）转让定价问题研究
15.
An Analysis on Follow-up Administration toward Enterprises under Transfer Pricing Investigation;
接受转让定价调查企业的后续管理分析
16.
A Study on Improving National Management of Transfer Pricing
提高我国转让定价管理水平的几点建议
17.
Taxpayers transferring land use rights shall report and pay tax to the local competent tax authorities where the land is located.
(二)税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。
18.
Where the price used by the taxpayer in selling goods or taxable services is obviously low and without proper justification, the sales amount shall be determined by the competent tax authorities.
纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。