完善我国预约定价协议的法律探讨  

An Analysis on the Legislation of Advance Pricing Arrangement in China

作　　者：李波[1] 

机构地区：[1]中南财经政法大学财税学院,湖北武汉430073

出　　处：《涉外税务》2009年第7期66-69,共4页International Taxation In China

基　　金：国家社科基金项目"财政转移支付规范化和法制化研究"(07CFX023)课题的阶段性成果

摘　　要：预约定价协议是发达国家普遍使用的反避税方法。我国对预约定价的税务管理总体处于起步阶段,在立法和执法过程中存在不可忽视的问题,亟待进一步细化和补充。强化对预约定价协议法律效力、举证责任、救济机制和违约责任的立法研究,可规范预约定价行政行为,确保预约定价执法公正,使我国预约定价制度成为调整转让定价行为、打击国际逃避税、解决国际税收争端的有效武器。Advance Pricing Arrangement （APA） is an approach for anti-tax-avoidance com- monly used by developed countries. But on the whole, tax administration towards APA in China is still at the initial stage. In the process of APA legislation and law enforcement, some significant issues need being elaborated and supplemented, and we should also strengthen the legislative re- searches on the force adeffect, the onus probandi, the relief mechanism and the violation responsi- bility of the APA, in order to standardize the administrative behaviors towards APA and to ensure the fairness of APA enforcement. In this way, China＇s APA system will be an effective weapon for transfer pricing adjustment, fighting against international tax evasion and resolving international tax disputes.

关 键 词：预约定价 法律效力 举证责任 救济机制 违约责任 

分 类 号：D922.22[政治法律—经济法学]