In this paper , we summarized the present condition of study for the transfer pricing in intrafirm trade of affiliated enterprise. We divide all researches into two aspects. One aspect is that the researchers consider tax fac2 tors in internal trade and the other aspect is that the researches do not consider tax factors. We analyze the draw2 backs and limitation for all kinds of transfer pricing strategies , and combing the realism condition put forward the further study direction. At last , the paper discusses the newest development at present and the trend of research in the future of transfer pricing.