advanced adj. 1.前进的,先驱的;高等的,高深的。 2.先进的。 3.(年纪)老的,(夜)深的。 most advanced branches of science and technology 尖端科学技术。 rather an advanced young woman 较先进的妇女。 a man advanced in years 老年人。 advanced age 高龄。 advanced grammar 高等语法。 advanced ideas 进步思想。 advanced post 前哨。 advanced studies 高等[先进]的学术研究。 a culturally advanced country 高度文明的国家。
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
Crude feed was used for pigs not only save fuel , money and manual work but alsopromote appetite , weight gain and advance price of feed 采用生饲料喂猪,不仅省燃料、省钱、省人工,而且能增加猪的采食量,促进增重,提高饲料回报率。
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。
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 第四十二条企业可以向税务机关提出与其关联方之间业务往来的定价原则和计算方法,税务机关与企业协商、确认后,达成预约定价安排。
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 ) 该章由四节组成,第一节和第二节分别对纳税人的申报程序、税务机关的管理程序进行了阐述和研究,第三节研究了转让定价争议的解决,第四节则对事先定价安排进行了探讨和研究。
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 最后还提出了我国商业银行应对风险的具体策略:第一、进行组织制度创新和金融工具创新;第二、加大利率风险管理人才培养,提高商业银行对长短期利率的预测能力;第三、建立科学的存贷款定价机制;第四、建立有效的利率风险防范机制。
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,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。