推行预约定价制,有效遏制跨国公司利用关联交易避税

预约定价制以事先确认制度代替了传统转让定价的事后调整制度。由于其无以比拟的优点,预约定价制成为近年来转让定价税制中发展最快的一个领域。我国由于跨国公司滥用转让定价所造成的损失非常严重,因此,应参考发达国家的预约定价规则和做法,制定适合我国国情的预约定价制度,并全面推行之,以有效遏制跨国公司利用关联交易避税行为。

Carry out APA to Prevent Multinational Companies' Tax Evasion by Interrelated Transaction

The pre-confirmation of APA replaces the traditional aftermaths transferring price's adjustment. Due to its incomparable advantages, APA develops fast in transferring price. The losses resulting from abusing transferring price are very heavy. Hence, it is better to refer to principles of USA and OECD, working out China's APA to carry it out thoroughly. The objective is to prevent tax evasion of international companies by using interrelating trades.