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所看好。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。2006-9税收程序对美国十几年来预约定价的诸多理念进行了矫正,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,并着手我国预约定价立法和实践的改革。
Internal Revenue Service all revised the （advance pricing agreement）APA Revenue. Procedure, since it published Revenue. Procedure 1991 - 22. At last, Internal Revenue Service published Revenue. Procedure 2004 - 40 which had done good social effect. But it only pasted 2 years, Internal Revenue Service published Revenue. Procedure 2006 - 9, as the new APA Revenue. Procedure. The Revenue. Procedure 2006 - 9 amend some ideas of APA which are connected with taxpayer. As the most advanced APA Revenue. Procedure, the China＇s Revenue. Procedure will be affected by Revenue. Procedure 2006 - 9. We must research Revenue. Procedure 2006 - 9, and revise the China＇s Revenue. Procedure in our China＇s idea.
出处
《广西财经学院学报》
2007年第5期31-34,54,共5页
Journal of Guangxi University of Finance and Economics
