规范预约定价安排管理 促进预约定价发展——《特别纳税调整实施办法(试行)》之“预约定价安排管理”

Standardizing the Administration of Advance Pricing Arrangement for Its Further Development:An Interpretation of'the Administration of Advance Pricing Arrangement'in the Implementation Rules for Special Tax Adjustments(Interim)

本文通过对预约定价法律沿革和《特别纳税调整实施办法(试行)》(以下简称《办法》)有关预约定价安排管理特点的介绍,阐述了预约定价立法的新思路、预约定价对税企双方的影响及实际工作中需要注意的事项。

Based on a description of the legal status of advance pricing arrangement （APA） and an introduction to characteristics of APA administration in the Implementation Rules for Special Tax Adjustments （Interim） （hereafter referred to as ＇Rules＇）, this paper elaborates on the new ideas of APA legislation, impacts of APA legislation on both tax authorities and enterprises, and some issues that should be paid attention to in practice.