1) APA
预约定价制
1.
Thinking on Tax Law of Carrying Out APA in China;
对我国推行预约定价制的税法思考
2.
An Analysis of APA Special Procedures for Small Business Taxpayers;
小企业纳税人适用预约定价制初探
2) Advance Pricing Agreement
预约定价制
1.
Advance Pricing Agreement and Its Development Outlook in China;
预约定价制及其在我国的发展展望
2.
The traditional Transfer Pricing system uses afterwards audits and the adjustment method, the existence of which is difficult to be overcome,Advance Pricing Agreement then arises at the historic moment.
传统转让定价税制采用事后审计和调整的方法,存在难以克服的弊端,预约定价制便应运而生。
补充资料：生命周期定价制
生命周期定价制，即按照产品初生、全盛和衰老三个不同阶段的市场情况，定出不同的高价或低价，最终达到获取高额垄断利润的目的。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条