advance pricing agreements中文是什么意思

• 预定价格协议

• advance    vt. 1.进，推进；促进(生长)，助长；拨进(时针)， ...
• price    n. 1.价格，价钱；市价；代价；费用。 2.报酬；悬赏 ...
• agreement    n. 1.一致，同意。 2.契约；协约，协定。 3.【语 ...
• agreements    契约
• pricing    报价模式的案例练习; 产品定价; 成本计算; 定价, 标价; 定价，标价; 定价；定价方法; 定价策略; 合理的定价; 价格形成; 价格学; 收费
• pricing-in    按预定收盘价买进
• agency agreements    代理协定; 代理协议
• agreements and contracts    各类协议和合同
• algiers agreements    阿尔及尔协定
• association agreements    结盟协定
• bangui agreements    班吉协定
• borrowing agreements    借款协议
• compensation agreements    输出入相抵协定
• complementation agreements    补充协议
• contractual agreements    契约协议
• covenants and agreements    合同，协议
• environment agreements    环境协议
• estoril agreements    伊什图里尔协定
• european agreements    欧洲各协定
• guatemala agreements    危地马拉各项协议
• labor agreements    劳动协议
• lending agreements    贷款合约
• licensing agreements    许可证协议; 专利权使用协议
• make agreements with    于…达成协议
• modifying agreements    修正协议

• Advance pricing agreement and its development outlook in china
  预约定价制及其在我国的发展展望
• Apa advance pricing agreement
  事先定价协议
• Based on analyzing traditional transfer pricing adjusting methods , it emphasizes a new adjusting method , advanced pricing agreement ( apa )
  接着分析了转让定价税务调整的方法,在对传统调整方法比较的基础上着重介绍了一种新的调整方法? ?预约定价协议( 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 )价格订定协议apa ( advancepricingagreement )将愈来愈扮演较重要的角色，它给税务机构和纳税人提供服从指引及明确的税捐策划结果。
• 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，针对aa精机(广州)有限公司存在的嫌疑，要求其提供关联企业的再销售价格等资料，通过分析这些资料发现aa广州存在转让定价的证据，最后按照合理的原则实施税务调整。总体来讲，我国的转让定价税制尚未完善，比如说法律法规还比较缺乏、信息收集渠道狭窄、审计方法单一等。这些方面还要待税务机关采取预约定价等方法去逐步完善。