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经济全球化的浪潮给跨国公司带来了前所未有的发展机遇,但随之而来的日益严重的转让定价避税问题却成为各国税务当局面临的新难题。预约定价制是近些年来国际上兴起的用以解决关联企业间转让定价问题的一项新型制度。本文分析了关于完善我国税务预约定价的几个策略。
The wave of economic globalization has brought about unprecedented opportunities for development for multinational corporations. However, the ensuing escalating transfer pricing tax avoidance has become a new challenge for tax authorities in various countries. Appointment pricing system is a new system developed in recent years to solve the problem of transfer pricing between affiliated enterprises. This article analyzes several strategies for improving tax booking pricing in China.