T ransfer pricing issue relating to multinational corporations is a common concern for both developed countries and developing countries . However , by comparison with developed countries , the transfer pricing issue has especially challenged developing countries for their lack of experiences and super-visory capabilities w hich resulted in bigger tax losses and revenue gap .Developing countries are paying more and more attention to their transfer pricing legislation and capability construction ,international coop-eration on transfer pricing ,and a South-South cooperation platform shaped for reflecting developing coun-tries'specific demands .This issue has also caused the concerns from the international community and a problem-solving progress has been formed w hich is characterized as multi-level and multi-actors'promo-tion .Now developing countries are facing two dilemmas :one being that developing countries are only the rule observers rather than the rule makers w hile the other being that their transfer pricing administration cannot keep up with the complex rules .Special concern for the developing countries'transfer pricing is not only the idea of law of good governance implemented in the international tax law but also part of interna-tional anti-tax avoidance cooperation .To deal with the challenges caused by transfer pricing ,developing countries should be committed to participating in international cooperation ,sticking to the principle of na-tional sovereignty in revenue and supporting the upgrading of the UN Committee of Experts on Interna-tional Cooperation in Tax Matters .China has established fundamental framework on transfer pricing regu-lations .There are four ways for China to meet the challenges :first ,to attach more attention to the build-ing of simplified transfer pricing legislation ;second ,to promote information exchange for the tax purpose;third ,to establish a specialized national body responsible for transfer pricing administration ;fourth , to structure the transfer pricing administration team and training system .%跨国公司转让定价问题是发达国家和发展中国家的共同难题。但相比之下，由于转让定价管理能力和经验的不足，发展中国家面临更大的挑战和冲击，遭受了更大的税收流失和收入缺口。发展中国家日益重视转让定价立法和能力构建，积极参与转让定价国际协调，并形成了专门反映发展中国家诉求的南南合作论坛。这个问题也引起了国际社会的广泛关注，形成了多层次、多行为体的技术援助等推动问题解决的过程。目前发展中国家仍面临两大困境：一是规则的遵守者而非制定者，二是转让定价能力建设的速度跟不上规则的复杂化步伐。对发展中国家转让定价的特别关注既是良法善治理念在国际税法上的贯彻，也是国际反避税合作的应有之义。在应对转让定价挑战上，发展中国家应当坚持的三大立场是积极参与国际协调和合作、坚持国家税收主权原则、支持联合国税收委员会的升级。我国也建立了基本的转让定价税制，应当从重视构建简化的转让定价规则立法、继续深入开展税收情报交换、建立全国统一的转让定价专业化管理机构和转让定价管理队伍构建与培训机制等四个途径做出应对。
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