Research on the Legal Issues of Transfer Pricing of Transnational Corporations from the Perspective of Chinese Law

Under the background of economic globalization and the increasingly frequent transnational business activities of enterprises, transfer pricing has become a common means of resource allocation and profit adjustment of related enterprises. China's transfer pricing regulation is of great significance to safeguard tax fairness, safeguard national tax revenue and create a fair competition environment. However, the current transfer pricing regulation in China has some problems, such as imperfect laws and regulations, imperfect information disclosure system, shortage of professional talents, and prominent contradiction between supply and demand of compound talents. In order to improve China's transfer pricing regulation, it is necessary to constantly improve laws and regulations, refine adjustment methods, optimize selection mechanism, update and formulate special regulations in time. It is committed to strengthening the management of information disclosure system, building a platform and strengthening supervision. We should pay attention to the training and introduction of professional talents, and promote the training of professional education in colleges and universities and the introduction of external talents. Strengthen international cooperation and exchanges, actively learn from international experience and participate in the formulation of international rules, and strengthen cross-border information exchange and collection and management cooperation. By solving existing problems, China has continuously optimized its regulatory system to adapt to the new situation of economic globalization and promote the sustained, healthy and stable development of China's economy.