| 预约定价制度适用于我国的成本悖论解析 |
| |
| 引用本文： | 陈清萍.预约定价制度适用于我国的成本悖论解析[J].安徽商贸职业技术学院学报,2009,8(4). |
| |
| 作者姓名： | 陈清萍 |
| |
| 作者单位： | 安徽财经大学,国际经济贸易学院,安徽,蚌埠,233041 |
| |
| 基金项目： | 2008年安徽省规划办课题"标准化对我国对外贸易的影响及对策研究"的阶段性成果;项目号:AHSK07-08D06，2009年安徽财经大学青年科研项目"跨国公司转让定价避税研究"的阶段性成果;项目号:ACKYQ0928 |
| |
| 摘 要： | 实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题,提高税务部门工作效率。为了调查预约定价制度在我国的可行性,在对预约定价制度实行的基于信息、客体、国际税收合作、转让定价调整方法和事后监控的成本悖论进行具体分析的基础上,得出预约定价制度必须与传统的事后税收监管相结合,才能有效解决转让定价问题的结论。
|
| 关 键 词： | 预约定价制度 悖论 转让定价 双重征税 |
Analysis on the Cost Paradox of Advance Pricing Arrangements Applied in China |
| |
| CHEN Qing-ping.Analysis on the Cost Paradox of Advance Pricing Arrangements Applied in China[J].Journal of Anhui Business College of Vocational Technology,2009,8(4). |
| |
| Authors: | CHEN Qing-ping |
| |
| Institution: | CHEN Qing-ping(School of International Economics , Trade,Anhui University of Finance , Economics,Bengbu 233041,China) |
| |
| Abstract: | Advance Pricing Arrangements(APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation,thus the tax department can improve their working efficiency.To investigate the feasibility of applying APA in China,the paper analyzes the cost paradoxes of APA in terms of information,object,international tax cooperation,transfer pricing adjustment measures and post-supervision in details,and concludes that it is necessary to combine APA with post-supervision to resolve the pro... |
| |
| Keywords: | Advance Pricing Arrangements paradox transfer pricing double taxation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
