论文部分内容阅读
跨国企业往往通过转让定价减轻企业总体税负,提高企业总体利润达到企业利润最大化的最终目的。各国税务机关面对企业以转让定价进行避税的行为,也纷纷制定相应对策,采取各种反避税措施针对转让定价进行调查及调整。预约定价安排制度是众多国家采用的一项反避税措施,也是我国转让定价税制中的一项重要内容,对于企业滥用转让定价实施避税的行为起到有效的预防作用,但是我国预约定价安排法律制度规定仍存在一定不足,有待进一步完善。本文简要介绍我国及国外预约定价安排制度并就我国预约定价安排法律制度中存在的一些问题提出完善建议。
Multinational corporations often reduce the overall corporate tax burden through transfer pricing and increase the overall profitability of the enterprise to achieve the ultimate goal of maximizing corporate profits. Tax authorities in various countries face the act of tax avoidance by enterprises on the basis of transfer pricing. Various tax authorities have also formulated corresponding measures to investigate and adjust the transfer pricing through various anti-tax avoidance measures. The APA system is an anti-avoidance measure adopted by many countries and an important content in the tax system of transfer pricing in China. It plays an effective preventive role in tax avoidance and abuse of transfer pricing, but the legal system of APA There are still some shortcomings in the rules, pending further improvement. This article briefly introduces our country and the foreign country’s reservation pricing arrangement system and puts forward the perfect suggestion on some problems existing in our country’s reservation pricing arrangement legal system.