单边预约定价已经成为世界各国防止利用转让定价方式进行逃避税的重要工具。单方预约定价是税务机关与纳税人就未来的关联交易等税收事实的认定标准、原则达成的合意,属于一项执法和解契约。我国单方预约定价制度应进一步完善:制定针对中小企业的简易程序;平衡预约定价的信息保密与公开的冲突;修改起算点,延长定价安排的使用期限。 Unilateral booking pricing has become an important tool for all countries in the world to prevent tax evasion by using transfer pricing. The unilateral reservation pricing is the recognition by the tax authorities and taxpayers of the fact that the related party transactions and other tax facts are to be verified in the future. The agreement reached in principle is a law enforcement settlement contract. China’s unilateral reservation pricing system should be further improved: the development of simple procedures for SMEs; balance the reservation pricing information confidentiality and open conflict; modify the starting point to extend the use of pricing arrangements.