Legal analysis: Forms of transfer pricing: (1) Affecting the costs of related enterprises by controlling the import and export prices of parts and raw materials. (2) The parent company directly affects the product costs allocated to the subsidiary through the sale price of the subsidiary's fixed assets. The depreciation of fixed assets stipulated by the parent company, the length of the term, and the amount of depreciation charged in each period will all affect its profits. (3) The parent company affects the costs and profits of its subsidiaries through high and low royalties collected from the transfer of intangible assets such as patents, proprietary technologies, trademarks, and manufacturer names. (4) Affect the cost of products by providing loans and interest rates. (5) Affect the costs and profits of subsidiaries through labor costs such as technology, management, advertising consulting, etc. (6) Use higher or lower commissions and rebates to the sales agencies of the subsidiary system to influence the company's sales revenue when selling products. (7) The parent company uses the transportation system it controls to affect the sales cost of the subsidiary by charging higher or lower transportation, handling, and insurance fees to the subsidiary. (8) The more administrative expenses required from subsidiaries are spread into the subsidiary's product costs, which can reduce the company's revenue.

Legal basis: "Company Law of the People's Republic of China" Article 5 When companies engage in business activities, they must abide by laws and administrative regulations, abide by social ethics and business ethics, be honest and trustworthy, and accept the obligations of the government and society Public supervision and social responsibility. The company's legitimate rights and interests are protected by law and shall not be infringed upon.