目录
中国预约定价制度研究
摘要
预约定价把对企业关联交易转移定价的事后审计改为事先约定,它的出现“标志着我国纳税人与税务机关新型关系的建立,标志着我国税法理论与实践的一个巨大突破,必将在我国税收法治建设的历程上留下重要的一笔。本文以如何发展和完善我国预约定价作为分析的核心,通过国际横向对比,明确了我国制度建设方面的差距和不足,并探究制度设计目标和政策执行困境之间的解决之道。
关键词:预约定价;完善;探究
Abstract
The APA to transactions between affiliated enterprises transfer post audit pricing is changed into a prior agreement, it appears “marks the establishment of Chinese taxpayers and tax authorities new relationship, marks a major breakthrough in the theory and practice of tax law in China, will leave an important in the course of the construction of China’s tax law on. In this paper, how to develop and perfect our advance pricing analysis as the core, through the international horizontal comparison, has been clear about the system construction of our country the gaps and deficiencies, and to explore the way of solving the dilemma between the implementation of the system design objectives and policies.
Keywords: APA; improvement; research