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文章认为，日益增加的外商投资企业既给我国的经济发展带来了活力与效益等正面效应，也存在着通过＂转移价格＂制造＂零利润＂现象等负面效应。外商企业＂转移价格＂的方式多种多样，地货物购销时的＂高进跃出＂，大量利用我国境内资金并加大税前利息支出，人力地抬高无形资产的折价等，而其真正的动机回在于：延长我国税收优惠政策的潮阳；独吞合营企业的经营利润；逃避投资风险；实现双重避税。为此，文章提出如下对策思路：（１）参照国际惯例，制定专门管制＂转移价格＂的单行法规；（２）建立外商投资企业信息服务中心，以正确判断企业间的联属关系；（３）调整涉外企业所得税的优惠待遇，走进市场换取国外资金与技术的道路。
The article argues that the increasing foreign investment enterprises bring positive effects such as vitality and efficiency to China’s economic development as well as negative effects such as creating “zero profits” through “transfer of prices.” The ways in which “transfer of prices” by foreign enterprises are diverse include the “high leaps and bounds” in the purchase and sale of goods, the extensive use of domestic funds in our country, the increase of pre-tax interest expenses and man-made discounts on intangible assets. The real motive Back is: to extend our tax incentives Chaoyang; swallow joint venture operating profit; avoid investment risk; to achieve double tax avoidance. To this end, the article proposes the following countermeasures: (1) According to international practice, formulate a special regulation of “transfer price” of the single line; (2) establish a foreign-invested enterprise information service center to correctly determine the affiliation between enterprises; (3) Adjust preferential treatment of foreign-related corporate income tax and enter the market in exchange for foreign capital and technology.