advanced adj. 1.前進的,先驅的;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 尖端科學技術。 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]的學術研究。 a culturally advanced country 高度文明的國家。
Advance pricing agreement and its development outlook in china 預約定價制及其在我國的發展展望
Apa advance pricing agreement 事先定價協議
Crude feed was used for pigs not only save fuel , money and manual work but alsopromote appetite , weight gain and advance price of feed 采用生飼料喂豬,不僅省燃料、省錢、省人工,而且能增加豬的采食量,促進增重,提高飼料回報率。
Based on analyzing traditional transfer pricing adjusting methods , it emphasizes a new adjusting method , advanced pricing agreement ( apa ) 接著分析了轉讓定價稅務調整的方法,在對傳統調整方法比較的基礎上著重介紹了一種新的調整方法? ?預約定價協議( 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 )價格訂定協議apa ( advancepricingagreement )將愈來愈扮演較重要的角色,它給稅務機構和納稅人提供服從指引及明確的稅捐策劃結果。
Article 42 an enterprise may propose the pricing principles and calculation methods for the transactions between it and its affiliated parties to the tax organ , the tax organ and the enterprise shall , upon negotiations and confirmation , achieve an advance pricing arrangement 第四十二條企業可以向稅務機關提出與其關聯方之間業務往來的定價原則和計算方法,稅務機關與企業協商、確認后,達成預約定價安排。
This chapter consists of four sections . the first two sections generally state and study the file procedure of the taxpayer and the regulation procedure of the tax authority . the third section makes a keen study into the transfer pricing disputes settlement procedures , while the last section probes deeply into the advance pricing arrangements ( apas ) 該章由四節組成,第一節和第二節分別對納稅人的申報程序、稅務機關的管理程序進行了闡述和研究,第三節研究了轉讓定價爭議的解決,第四節則對事先定價安排進行了探討和研究。
Firstly , commercial banks should innovate organization institution and financial instruments ; secondly , banks must intensify cultivating interest rate risk management personnel promote the ability to predict long - term and short - term interest rate level ; thirdly , commercial banks should set up advanced pricing mechanism of loan and deposit ; fourthly , commercial banks must set up effective interest rate risk prevention mechanism 最后還提出了我國商業銀行應對風險的具體策略:第一、進行組織制度創新和金融工具創新;第二、加大利率風險管理人才培養,提高商業銀行對長短期利率的預測能力;第三、建立科學的存貸款定價機制;第四、建立有效的利率風險防范機制。
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,要求其提供關聯企業的再銷售價格等資料,通過分析這些資料發現aa廣州存在轉讓定價的證據,最后按照合理的原則實施稅務調整。總體來講,我國的轉讓定價稅制尚未完善,比如說法律法規還比較缺乏、信息收集渠道狹窄、審計方法單一等。這些方面還要待稅務機關采取預約定價等方法去逐步完善。