Abstract: The multinational corporations will soon enter our market after China’s accedence to WTO, and the abuses of international price transference prevail. So we should take such measures as strengthen the consciousness of supervision over abusive price transference, perfect the tax systemof price transference, establish and improve the supervision measures, at thesame time we should reinforce international co-operation and impose tougher punishment on abuses.

Key words: The multinational corporation, international pricing transfer, tax system of price transference, tax supervision