我国推行跨国公司预约定价问题研究

作为一种新兴的转移定价事前调整方法,预约定价的优势得到征纳税双方的普遍认可,不但较好地解决了转移定价的滥用问题,避免事后调整带来的处罚,还能维护纳税人国内法定权限的确定性,降低由于征纳纷争给企业带来的干扰。本文针对我国目前在预约定价立法与实践存在的问题,分析了在我国的推行预约定价制度的必要性,提出我国加快推行预约定价制度的相应对策。

A Study on China Carries out the Booking Pricing of Multinational Companies

As an emerging adjustment method in advance of transfer pricing,the advantage of the booking pricing has been accepted generally by both sides of levy taxes.Because it not only solves the abusiveness of transfer pricing in order to avoid punishment caused by the afterwards adjustment,but also safeguards the domestic legal authority of taxpayers to reduce the dispute interference to the enterprises.According to the current status and practical problem of booking pricing and relative legislation in China,this paper analyzed the necessity of the implementation of China's booking pricing system,and proposed the relative corresponding measures in establishing Chinese booking pricing system.