预约定价安排制度中信息的披露与保密

The Information of Publishing and Keeping Secret in Advance Pricing Arrangement

自1998年来,预约定价安排在我国立法和实践中都有了很大的发展,但是在申请方式、申请人的披露义务、税务机关的保密义务及信息公开义务等方面仍有改进的空间。把握好信息披露与保密的平衡点,进一步明确申请人与税务机关的责任,加强国际税务信息交流,将预付定价信息公开常规化,将有利于完善我国的预约定价安排制度。

Advance Pricing Arrangement （APA） has made tremendous development in terms of both legis-lation and practice. Though some promotions have been made, such as forms of application, taxpayer＇s obligation of handing in materials, tax office＇s obligation of keeping secret and publishing information, some reformations are still needed. In order to improve the APA, we should make clear of the taxpayer＇s and tax office＇s duty, make more communication with other countries in APA, publish the information a-bout APA regularly.