advanced adj. 1.前進的,先驅(qū)的;高等的,高深的。 2.先進的。 3.(年紀)老的,(夜)深的。 most advanced branches of science and technology 尖端科學(xué)技術(shù)。 rather an advanced young woman 較先進的婦女。 a man advanced in years 老年人。 advanced age 高齡。 advanced grammar 高等語法。 advanced ideas 進步思想。 advanced post 前哨。 advanced studies 高等[先進]的學(xué)術(shù)研究。 a culturally advanced country 高度文明的國家。
agreement n. 1.一致,同意。 2.契約;協(xié)約,協(xié)定。 3.【語法】一致,呼應(yīng)。 a gentleman's [gentlemen's] agreement 君子協(xié)定。 by agreement 同意,依約。 arrive at [come to] an agreement 達成協(xié)議。 bring about an agreement 商妥。 conclude [enter into] an agreement 訂約。 in agreement with 符合…照…。 make an agreement with 與…達成協(xié)議。
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。