预约定价税制研究

I预约定价税制研究TheRerearchonAdvancePricingArrangement原创性声明本人声明所呈交的学位论文是本人在导师指导下进行的研究工作及取得的研究成果。除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的研究成果，也不包含为获得长春税务学院或其他教育机构的学位或证书而使用过的材料。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本学位论文引起的法律结果完全由本人承担。内容摘要一直以来,转让定价税收管理制度都存在缺陷，为解决这一缺陷,以美国为首的世界各国税收管理当局不断尝试转让定价税收管理的新机制,这就是所谓的预约定价安排(AdvancePricingArrangement)。预约定价安排的出现，使得转让定价的税收管理由事后调整的监管模式转变为事先确认，这一转变充分体现了征纳双方的一致意见与均衡利益，是转让定价税制发展的必然趋势和结果。预约定价制度力图通过建立一系列的由税企双方认可的预先确定的标准,在国家之间、跨国纳税人与税收管理当局之间达成一致协议,以降低传统转让定价税收管理的成本,解决各方在转让定价问题上的纠纷和冲突,能促进跨国纳税人税收遵从度的提高，并提升转让定价税收管理的效率和质量。预约定价制度的最终极目标就是强化一国反避税管理工作、维护国家主权、避免国际重复征税。由于我国转让定价制度起步较晚,比较于发达国家而言，现阶段我国研究预约定价制度具有理论和实践两方面的重要意义。在理论方面，虽然我国转让定价税制的研究取已得了许多重要成果，但对预约定价制度理论的基础研究和总结还不够，现有的预约定价理论在指导我国转让定价税制实践方面尚有不足。而在实践方面，我国在谈签预II约定价安排和时候监管等方面还有很多不足，有必要通过研究和借鉴发达国家的成功经验和做法，修订和补充我国预约定价税制的不足。本文主要以规范定性分析和博弈分析为手段,以西方经济学原理和税收遵从论等税收经典理论为主要理论平台,借鉴国外的预约定价制度理论和实践经验,对我国预约定价制度的现状进行分析比较,探讨预约定价制度在我国的发展和完善。全文共分五个部分：第一部分：预约定价制度的涵义与理论基础。预约定价的概念,预约定价的产生背景和基础理论。第二部分：预约定价税制在各国的产生及发展进程。世界各国预约定价税制的产生,我国预约定价的产生。第三部分：预约定价安排的国际比较及经验借鉴。世界各国预约定价税制的亮点，我国预约定价税制的不足，我国最新预约定价税制的进步。第四部分：预约定价安排实践——预约定价安排的谈签和执行。第五部分：完善我国预约定价税制的几点思考。国际现行预约定价税制的缺点思考及完善我国预约定价税制的思考。作者认为,预约定价制度在中国的应用仍然处于起步和探索阶段,有必要加以进一步研究和推广，完善我国预约定价税制。关键词：预约定价税制关联企业转让定价调整AbstractSincethe20thcentury,90years,inordertotrytoresolvethetraditionaltransferpricing,taxmanagementsystemdeficienciesincountriesaroundtheworldledbytheU.S.taxauthoritiestodesignandtheintroductionofanewtaxadministration,transferpricingmechanism,whichistheso-calledadvancepricingagreements(AdvancePricingAgreement),alsocalledadvancepricingarrangement(AdvancePricingArrangement).TheemergenceofAPA,makingtransferpricingadjustmentstoregulatethetransitionfromthepostinadvancetoconfirmandfullyembodiestheleviedforthebalanceoftheinterestsofbothpartiesandtheconsensusthatthetransferpricingtaxationinevitabletrendofdevelopmentandresults.Bookingthroughaseriesofpricingsystem,thesystemseekstofollowthewaysofimplementationinadvancebetweenthecountriesandtransnationaltaxpayersandIIItaxauthoritiesagreethattheagreementreachedbetweenthepartiestoresolvethepartiesontheissueoftransferpricingdisputesandconflicts,thetraditionaltransferpricingtoreducethecostoftaxadministrationandenhancetheefficiencyoftaxadministrationoftransferpricingandquality,andcanfacilitatecross-bordertaxationoftaxpayerstocomplywithdegreeofimprovement.APAultimategoalofthesystem,inessence,istostrengthenthemanagementofacountry'santi-taxavoidance,ontheonehandtosafeguardnationalsovereignty,ontheothertoavoidinternationaldoubletaxation.BecauseChina'stransferpricingsystemwasestablishedrelativelylate,comparedtodevelopedcountries,researchatthepresentstageoftheadvancepricingsysteminChinahasboththeoreticalandpracticalsignificance.Intheory,althoughourstudyoftransferpricingtaxsystemhasachievedmanyvaluableresults,butthetheoryofadvancepricingsystemisnotenoughbasicresearchandsummarizetheexistingadvancepricingtheoryinguidingChina'staxcollectionandmanagementpracticesnotdoneenough.Inpractice,Chinahassignedanappointmenttotalkaboutpricingarrangementsandregulatoryenforcementexperienceisstilllacking,itisnecessarythroughlearningandLearnfromsuccessfulexperiencesofdevelopedcountriesandmaturepractices,amendandsupplementtheinadequaciesofChina'sadvancepricingtaxation.Inthispaper,toregulatethequalitativeanalysisandgameanalysisasatoolofWesterneconomicprinciplessuchastaxationandtaxcomplianceonthetheoryoftheclassicaltheoryasthemainplatformtolearnfromforeignadvancedpricingsystemintheoryandpracticalexperience,thestatusofourreservationsystem,analysisofpricingcomparedtoexploretheAdvancePricingSysteminChina'sdevelopmentandimprovement.Full-textisdividedintofiveparts:PartI:themeaningofadvancepricingsystem,theoreticalbasis.Theconceptofreservationprice,reservationpriceofthebackgroundandbasictheory.PartII:AdvancePricingtaxgeneratedineachcountryandthedevelopmentprocess.APAcountriesoftheworldproductionofthetaxsystem,China'sproductionofAPA.PartIII:AnInternationalComparisonofadvancepricingIVarrangementsandexperienceoflearning.APAcountriesaroundtheworldhighlightthetaxsystem,ourlackofadvancepricingtaxationsystem,China'slatestadvancepricingtaxationsystem'sprogress.PartIV:advancepricingarrangementinpractice-totalkaboutadvancepricingarrangementsforsigningandimplementation.PartV:ImprovingAPATaxThoughts.CurrentinternationaltaxsystemdisadvantagesAPAthinkingandperfectingChina'sadvancepricingtaxationsystemthinking.AuthorbelievesthatadvancepricingsysteminChinaisstillattheinitialapplicationandexplorationphase,itisnecessarytofurtherstudyandextension,improvethetaxsystemofChina'sadvancepricing.Keywords:AdvancePricingtaxtransferpricingadjustmentrelatedenterprises目录中文摘要………………………………………………………………………………Ⅰ英文摘要………………………………………………………………………………Ⅱ引言………………………………………………………………………………１一、预约定价制度的涵义与理论基础………………………………………３（一）预约定价的涵义……………………………………………………３1．狭义说…………………………………………………………………３2．广义说…………………………………………………………………３3．方法说…………………………………………………………………４4．对上述定义的评价…………………………………………………５（二）预约定价的产生背景…………………………………………………6（三）预约定价的基础理论…………………………………………………111.预约定价税制的基本原则……………………………………………112.预约定价