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advanced pricing agreement中文是什么意思

  • 事前定價協(xié)議

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  • Advance pricing agreement and its development outlook in china
    預(yù)約定價制及其在我國的發(fā)展展望
  • Apa advance pricing agreement
    事先定價協(xié)議
  • Based on analyzing traditional transfer pricing adjusting methods , it emphasizes a new adjusting method , advanced pricing agreement ( apa )
    接著分析了轉(zhuǎn)讓定價稅務(wù)調(diào)整的方法,在對傳統(tǒng)調(diào)整方法比較的基礎(chǔ)上著重介紹了一種新的調(diào)整方法? ?預(yù)約定價協(xié)議( apa ) 。
  • ( 3 ) apa ( advance pricing agreement ) is playing a more important role in improving future compliance by providing certainty to both tax payer and tax authority
    ( 3 )價格訂定協(xié)議apa ( advancepricingagreement )將愈來愈扮演較重要的角色,它給稅務(wù)機構(gòu)和納稅人提供服從指引及明確的稅捐策劃結(jié)果。
  • In general , the tax system of transfer pricing is not perfect , for instance , the lacking of a complete set of the relevant tax law , narrowing channels of collecting the information of the same industry , simple way of auditing methods , etc . all these needs the tax authorizes to take - necessary measurement , for instance , the application of the advancing pricing agreement , to further perfect the tax system of transfer pricing
    之后,針對aa精機(廣州)有限公司存在的嫌疑,要求其提供關(guān)聯(lián)企業(yè)的再銷售價格等資料,通過分析這些資料發(fā)現(xiàn)aa廣州存在轉(zhuǎn)讓定價的證據(jù),最后按照合理的原則實施稅務(wù)調(diào)整??傮w來講,我國的轉(zhuǎn)讓定價稅制尚未完善,比如說法律法規(guī)還比較缺乏、信息收集渠道狹窄、審計方法單一等。這些方面還要待稅務(wù)機關(guān)采取預(yù)約定價等方法去逐步完善。
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