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。
agreement n. 1.一致,同意。 2.契约;协约,协定。 3.【语法】一致,呼应。 a gentleman's [gentlemen's] agreement 君子协定。 by agreement 同意,依约。 arrive at [come to] an agreement 达成协议。 bring about an agreement 商妥。 conclude [enter into] an agreement 订约。 in agreement with 符合…照…。 make an agreement with 与…达成协议。
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
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。
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。