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强调在进行转让定价规制时,如何实现税种之间的协调同样重要。她认为,尽管关税和所得税之间存在一定的“对立”关系,国内税法下的公平交易与海关对关联方成交价格的接受之间应当存在一定的协调。
Emphasizing the importance of how to harmonize taxes when conducting transfer pricing regulation. She believes there should be some coordination between the fair trade under the domestic tax law and the acceptance of the transaction price of the related party by the Customs despite the existence of a certain “antithesis” relationship between the tariff and the income tax.