我国预约定价制度的路径选择——中韩首例双边预约定价安排的签署引发的思考  

The Selection of Ways to Advance Pricing System in China——Thinking after Signing the First China-South Korea Bilateral APA

作　　者：刘伟[1] 

机构地区：[1]沈阳市大东区国家税务局,辽宁沈阳110000

出　　处：《税务与经济》2009年第1期94-99,共6页Taxation and Economy

摘　　要：我国自1998年首次引入预约定价制度,十年来虽然历经修改与补充,但仍然处于起步和探索阶段。具体表现为:法律层级偏低、具体规定上不够完整和合理、某些政策空白点导致无法可依、相应的配套措施及管理能力滞后,等等。因此,我国应针对问题找出应对的措施,以期我国的预约定价制度向更新、更深的方向发展。With the first introduction of Advance Pricing System in 1998, it has been still in its primary and exploratory stage after revision and supplement for ten years. Low-level laws, incomplete and unreasonable to go by and the lag of corresponding measures and management capability are the main problems. regulations, no laws Therefore, it is necessary to find out measures to deal with these problems so as to develop the advance pricing system.

关 键 词：转让定价制度 预约定价制度 事后调整 信息困境 双重征税 

分 类 号：F810.42[经济管理—财政学]