摘要
日本自20世纪80年代引入转让定价制度至今,已经取得了长足的进步并积累了一定的经验。此外,我国与日本的商贸交流频繁,日本是我国第一个与之签订双边预约定价和相互协商程序的国家。本文将中日两国的转让定价制度进行了详细的比较,这对我国转让定价制度的发展以及更好地服务于中日跨国经济活动有着积极而深远的意义。
Japan has experienced a great progress since transfer pricing system was introduced in 1980s. Furthermore, China and Japan share frequent commercial and trading exchanges; Japan is the first country that signed Bilateral Advance Pricing Agreement（BAPA） and Mutual Agreement Procedure（MAP） with China. The paper demonstrates the far-reaching significance to understand and compares these two countries＇ transfer pricing systems, enabling a sound development of transfer pricing system in China as well as providing a better service to Sino-Japanese cross-border economic activities.
出处
《涉外税务》
CSSCI
北大核心
2009年第12期29-32,共4页
International Taxation In China
关键词
转让定价
中国
日本
Transfer pricing China Japan
