香港预约定价安排的发展及其影响

Development and Impacts of Advance Pricing Arrangement Program in Hong Kong

本文首先介绍了中国香港地区预约定价安排的发展状况,概括了香港最新颁布的《税务条例释义及执行指引第48号预约定价安排(草案)》的主要内容,同时总结了香港与内地在预约定价安排上的异同,并着重分析了香港预约定价安排的推出对香港纳税人以及内地企业带来的影响。

This paper first introduces the development of the Advance Pricing Arrange- ment （APA） in Hong Kong, and summarizes the primary coverage of the draft DIPN 48 newly released by Hong Kong government. The paper also makes a comparison of the APA program in China's Mainland and Hong Kong, and then comments on the implications brought by the Hong Kong APA program to taxpayers in Hong Kong and companies in China's Mainland.