预约定价制度适用于我国的成本悖论解析

Analysis on the Cost Paradox of Advance Pricing Arrangements Applied in China

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。

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...