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随着世界经济一体化的发展,跨国公司利用内部关联交易,通过转让定价的方法逃避税收的问题日益突出。如何完善我国转让定价税制,成为了众多学者所关注的问题。本文结合2006～2008年的转让定价的相关数据,就构建监察体系,及通过会计师事务所等相关机构协助调查这两个方面进行了合理的假设,使用决策方法,通过后验概率计算,决策树图绘制,用数据分析的方式直观地将监管体系和相关机构协助调查的实际意义展现在读者面前。
With the development of world economic integration, the issue of transnational corporations using internal related party transactions to evade taxes through transfer pricing has become increasingly prominent. How to improve our country’s transfer pricing tax system has become a concern of many scholars. Based on the data of transfer pricing from 2006 to 2008, this paper makes reasonable assumptions on how to construct the monitoring system and how to assist the investigation through the relevant agencies such as accounting firms. Using decision-making method, Drawing, using data analysis methods intuitively monitoring system and related agencies to assist the investigation of the actual significance of the reader before.