预约定价法律制度研究

Research on Legal Regulation of Advanced Pricing Agreements

中华人民共和国第十届全国人民代表大会第五次会议于2007年3月16日通过了《中华人民共和国企业所得税法》(以下简称《企业所得税法》)。《企业所得税法》引入了预约定价安排,国家税务总局于2009年1月8日制定了《特别纳税调整实施办法(试行)》(国税发〔2009〕2号,以下简称《办法》)。其中,《办法》就预约定价作了专章规定。《企业所得税法》、《办法》虽然就预约定价作了规定,但仍然存在不少问题。鉴此,有必要从预约定价的概念、性质和作用入手,分析我国推行预约定价的必要性和可行性,从而完善我国的预约定价制度。

The Enterprise Income Tax Law of the People＇s Republic of China（hereinafter referred to as Enterprise Income Tax Law）was passed in the fifth meeting of the People＇s Republic of China of the 10th National People＇s Congress on March 16,2007,which introduced the advanced pricing agreements.On January 8,2009,the state administration of taxation formulated the Special Measures for Implementing the Tax Adjustment（for trial implementation）（hereinafter referred to as the Measures） in which the advanced pricing agreements was been clearly formulated.However,there still exist some questions on it.Therefore,in order to perfect our advanced pricing agreements,it is expected to analyze its necessity and feasibility in our country from its concept,nature and function perspective.