我国推行预约定价的可行性分析及建议

Feasibility study of implementation of preconcerted pricing system in China and proposals

随着我国加入世界贸易组织之后,众多的跨国集团无疑将给我国带来最为直接的挑战和机遇,我们也将组建自己的大型企业集团参与国际竞争,因此,无论集团总部还是政府税务部门,都要面临集团内部交易的转移定价问题,而目前国际上正在推行的是预约定价制。剖析了预约定价的产生与发展,并对我国推行预约定价的可行性进行了分析,提出了在我国推行预约定价制的建议。

After China became a formal member of WTO, many international company groups have presented the most direct challenges and opportunities to Chinese companies and China is also organizing its own large enterprise groups to participate in international competition. Therefore, both enterprise groups and tax divisions of the government will be faced with the problem of transfer pricing inside enterprise groups. Preconcerted pricing system is the common practice in international market. This paper analyzes the formation and development of preconcerted pricing system, studies the feasibility of implementation of preconcerted pricing system in China, and presents some proposals.