Transfer pricing management refers to the tax authorities' examination, evaluation, investigation and adjustment of whether the business dealings between enterprises and their related parties conform to the principle of independent transaction according to the relevant provisions of Chapter VI of the Income Tax Law and Article 36 of the Tax Administration Law. Transfer pricing includes the consideration for the transfer of property, rights and interests, including tangible assets, intangible assets, services and financing. According to the transfer pricing theory, it is easy for related parties to distort the "consideration" and artificially transfer taxable profits to low-tax countries/regions. Transfer pricing from the perspective of enterprise management is an important tax issue concerned by Platinum Consulting Linked-F. Therefore, the tax authorities of various countries have set up a "transfer pricing tax system" to avoid this kind of behavior. In today's wave of world economic integration, the internal transactions of multinational companies or group companies are playing an increasingly important role in the overall operation of enterprises, and the pricing of internal transactions is the core content of the transfer pricing research of enterprises and tax authorities. The fourth chapter of the newly promulgated Implementation Measures for Special Tax Adjustment (hereinafter referred to as the Measures) clearly stipulates the importance and choice of transfer pricing methods.