论文部分内容阅读
预约定价是转让定价管理的一个有效工具,本文通过分析预约定价对税务当局和纳税人的影响,并客观评价了预约定价目前存在的问题及纳税人在申请签订预约定价协议过程中面临的风险。
Pre-pricing is an effective tool for transfer pricing management. By analyzing the impact of pre-pricing on tax authorities and taxpayers, this paper objectively evaluates the current problems of subscription pricing and the risks that taxpayers face in applying for an appointment pricing agreement.