中國大陸移轉訂價法規起步較晚，但近年來中國積極防堵並加大查核力度，在大部分操作方式都被阻絕的情況下，台商僅剩「保留合理利潤」一途。如何在這個前提下達到利潤最大化並降低稅務風險，是本研究探討的問題。依本研究之結論，獲得以下之結論: 一、透過集團組織重組，建立集中化管理模式，依照各公司功能及風險考量，分配合理利潤。 二、在考量風險下，透過預先訂價協議及成本分攤協議以降低稅務風險。 三、建立符合各國法規之集團訂價策略，掌握各國稽核重點，制定集團統一的溝通及防禦策略，事先做好同期資料及相關文據以供備查。 / The development of regulations with respect to transfer pricing was started late in China, however, China took positive actions to avoid transfer pricing and enforced the rules more strictly in recent years. Therefore, the Taiwanese investors only have the way of “remaining the reasonable profit” in the event of that most of the operating models have been prohibited. How to obtain the maximun benefit and lower the tax risk in such situation are the objectives and questions of this study. According to this research, the conclusion is as below: 1. To allocate the reasonable profit by group restructuring and setting the centralized management mode in accordance with consideration in function and risk of each corporation. 2. To lower the tax risk through advance pricing agreements and cost sharing agreements in consideration of the risk. 3. To build the group pricing strategy which is accordance with the regulations of each filed, controlling the inspection focus of each countries, setting the group strategy for communication and defense, and preparing the same period information and other related documents for future reference.