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预约定价安排是一种比较有效的国际反避税措施,考虑到单边预约定价安排的缺点,经济合作与发展组织提倡“按相互协商程序”签订政府间双边或多边预约定价安排。我国目前执行的《关联企业间业务往来预约定价实施规则(试行)》,及其《预约定价安排》的参照文本及其他各种文书样式还是一种单边预约定价安排,存在明显的缺陷。本文对我国现行的预约定价安排提出了详细的修改意见,并呼吁尽快制定双边的预约定价安排。
The APA is a more effective international anti-avoidance measure. In view of the shortcomings of the unilateral APA, the Organization for Economic Co-operation and Development advocates “inter-governmental bilateral or multilateral APA” under the “mutual consultative process”. At present, the Implementation Rules for Pre-pricing Business Inter-related Business Pricing (Trial Implementation) among Relevant Enterprises and the Reference Texts of “Pre-arranged Pricing Arrangements” and Other Various Document Formats in China are still unilateral pre-arranged pricing arrangements with obvious shortcomings. This article gives a detailed revision of the current APA in our country and calls for the formulation of bilateral APA as soon as possible.