预约定价制度将传统转让定价中的事后调整转变为事前规范,一方面降低了转让定价调整的不确定性;另一方面,提升了税务机关管理效率,以及纳税人的积极性。本文从实际出发分析了我国预约定价制度施行中面临的问题,提出完善我国的预约定价制度的建议。 Appointment pricing system will be the traditional transfer pricing in the ex post adjustment into an ex ante specification, on the one hand to reduce the uncertainty of the transfer pricing adjustment; the other hand, to enhance the efficiency of tax administration, as well as taxpayers enthusiasm. Based on the actual situation, this paper analyzes the problems that China’s reservation pricing system is faced with and puts forward some suggestions to improve our country’s reservation pricing system.