Fictitious transaction or transfer pricing is a serious tax violation and improper business behavior, which will bring huge legal risks to enterprises, harm national tax interests, and destroy a fair market competition environment. Therefore, it should not be adopted, nor can it provide you with relevant help. Enterprises should comply with laws and regulations, and optimize their tax burden through legal and reasonable tax planning and business management, such as rational use of tax incentives, optimization of cost structure, effective financial management and other compliance methods to achieve tax efficiency improvement. It is very important to maintain tax order and a fair and just market environment.