1986 年，深圳市税务局在调查研究外商投资企业转让定价问题后，向深圳

1986 年，深圳市税务局在调查研究外商投资企业转让定价问题后，向深圳市政府递交《深圳经济特区关联企业之间业务往来税务管理暂行办法》，深圳市政府于 1988 年颁布实施该项地方性法规，成为全国第一个反避税地方性法规

結果 (中文) 2:

In 1986, Shenzhen City Taxation Bureau in the investigation and study of foreign investment enterprises transfer pricing issues, to the Shenzhen City Hall submitted "Shenzhen special economic zone between the affiliated enterprises business taxation management Interim Measures", the Shenzhen City Hall in 1988 promulgated the implementation of the local regulations, become the country's first local regulations on anti tax avoidance