特别纳税调整实施办法
特别纳税调整实施办法-
随着新《企业所得税法》以及《特别纳税调整实施办法（试行）》的颁布，我国对反避税操作管理，特别是对转让定价的纳税调整作了全面的规范。
With the new " Enterprise Income Tax Law " and " Implementation Measures for Special Tax Adjustments ( Trial )" was promulgated , China made a comprehensive specification on counter-tax-avoidance operations , especially on tax adjustments for transfer pricing .