| 1. | Non - price agreements between a manufacturer and a dealer
制造商和代理商间的非价格协定。 |
| 2. | Advance pricing agreement and its development outlook in china
预约定价制及其在我国的发展展望 |
| 3. | Apa advance pricing agreement
事先定价协议 |
| 4. | 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 ) 。 |
| 5. | Whatever the price agreement made , it will be accepted by the industry , whether they are japanese or european steel mills or australian iron ore producers
一旦达成任何价格协议，无论是日本和欧洲的钢铁生产商，还是澳大利亚的铁矿石生产商，全球钢铁行业都会接受。 |
| 6. | Because the price agreement with the clinet says we can only adjust prices in july every year , please consider if we can put off the price adjustment to martch next year
因为我们跟客户每年都有一个价格协议，我们每年只能在7月调整价格，所以请考虑：可不可以强捏每年的价格的调整延至明年3月？ |
| 7. | ( 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。 |
| 8. | 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。 |
