摘要
自1991年开启预约定价以来,美国国税局不断更新自己的预约定价税收程序,最终形成2004-40税收程序,为理论和实务界人士看好。仅过两年,国税局又更新了2004-40税收程序,出台了2006-9税收程序。此次预约定价对美国十几年来的诸多预约定价理念进行了矫正,与纳税人息息相关。代表世界预约定价法发展趋势的美国2006-9税收程序对我国也有不小的冲击,我们应理性看待美国此次预约定价的革新运动,并着手我国的预约定价立法和实践的改革。
Since the implementation of Advance Pricing Arrangement in 1991, Department of the Treasury Internal Revenue Service continuously renews its advance pricing taxation procedure and, finally, forms Taxation Procedure 2004-40 which is praised by the scholars in theoretical and practical circles. After two years, Department of the Treasury Internal Revenue Service renews Taxation Procedure 2004-40 again to issue Taxation Procedure 2006-9. This Advance Pricing Arrangement corrects many advance pricing arrangements in decades and is closely related to taxpayers. American Taxation Procedure 2006-9 challenges China, as a result, China should reasonably understand the innovative movement of the United States and start China＇s advance pricing arrangement legislation and practice and reform.
出处
《重庆工商大学学报（西部论坛）》
2007年第4期69-73,共5页
Journal of Chongqing Technology and Business University:West Forum
