摘要
作为解决关联企业转让定价问题的一种方法,预约定价出现较晚,人们对其了解也较少。本文在简单阐述预约定价安排制度的基础上,分析了预约定价的优缺点,并结合我国预约定价的实践,提出了进一步完善我国预约定价安排制度的若干建议。
As a solution for transfer pricing among associated enterprises, Advance has not been well understood by Pricing Agreement （APA） the public. This paper first gives a brief introduction on APA system. Secondly analyzes the merits and drawbacks of APA system, Finally combined with practices in China, the paper puts forward some suggestions for consummating Advanced Pricing Agreement system in China
出处
《涉外税务》
CSSCI
北大核心
2007年第10期32-36,共5页
International Taxation In China
关键词
转让定价
反避税
预约定价安排制度
Transfer pricing Anti--tax--avoidance Advanced Pricing Agreement
