可以新建一个ActionFilterAttribute来实现:

public class JsonCallbackAttribute : ActionFilterAttribute
{
    private const string CallbackQueryParameter = "callback";

    public override void OnActionExecuted(HttpActionExecutedContext context)
    {
        var callback = string.Empty;

        if (IsJsonp(out callback))
        {
            var jsonBuilder = new StringBuilder(callback);

            jsonBuilder.AppendFormat("({0})", context.Response.Content.ReadAsStringAsync().Result);

            context.Response.Content = new StringContent(jsonBuilder.ToString());
        }

        base.OnActionExecuted(context);
    }

    private bool IsJsonp(out string callback)
    {
        callback = HttpContext.Current.Request.QueryString[CallbackQueryParameter];

        return !string.IsNullOrEmpty(callback);
    }
}

使用例子：

[JsonCallback]
public IEnumerable<User> User()
{
    return _user;
}