优化我国双边预约定价安排机制的思考  

On Optimizing China’s Bilateral Advance Pricing Arrangement Mechanism

作　　者：田川 TIAN Chuan

机构地区：[1]国家税务总局国际税务司

出　　处：《国际税收》2022年第4期53-59,共7页International Taxation In China

摘　　要：双边预约定价安排是跨境纳税人获取税收确定性的重要政策工具之一。随着各辖区转让定价管理的日趋严格,双边预约定价安排在国际税收实践中正在得到更加广泛的应用,但同时也面临着多重挑战。本文首先回顾了我国双边预约定价安排的发展阶段、趋势和特征,进而结合OECD调研问卷分析了各辖区双边预约定价实践中面临的共性问题,提出深化与纳税人及其他辖区税务主管当局的协同合作、试点推进标准化的基准分析、探索降低谈签时间成本等建议。The bilateral Advance Pricing Arrangement(APA) is one of the most crucial measures for cross-border taxpayers to obtain tax certainty. As tax jurisdictions are tightening up their administration on transfer pricing issues, the bilateral APA,which is extensively applied in practices, has been facing multiple challenges. Through reviewing the development stages,tendencies and characteristics of China’s bilateral APA practices, and analyzing the common problems in major jurisdictions combined with the OECD’s Questionnaire, this paper puts forward some suggestions, including deepening the cooperation with taxpayers and competent tax authorities of other jurisdictions, applying standardized benchmark analysis, and exploring the reduction of the time cost of bilateral APA negotiation.

关 键 词：预约定价安排 税收争议解决 税收确定性 

分 类 号：F812.42[经济管理—财政学]