预约定价与税收公平原则关系之探究

Probing into makig a price and tax income fair principle’s relation

预约定价作为调整跨国公司转移定价的新制度体现了税收效率原则,但这一制度是否同样体现了税收公平原则值得认真研究。本文通过对预约定价与税收公平原则相互关系的剖析,重点考察了预约定价影响税收公平原则的若干因素,并结合我国预约定价的实践,得出了相应的结论。

As a new system for adjusting multinational companies’transfer pricing,APA embodies the principle of tax efficiency,but whether this system embodies the principle of tax equity or not is worth carefully studying.This paper first analyzes the relations between APA and the principle of tax equity,then focuses on the factors that influence the principle of tax equity,last combined with China’s practice of APA and draws the corresponding conclusions.