这些理论研究为企业运用预约定价打下了坚实的基础。
第二条本规则适用于关联企业间业务往来预约定价的税收管理。
Article 2 the present Rules shall apply to the administration of tax collection relating to the negotiated pricing arrangements among associated enterprises.
预约定价制以事先确认制度代替了传统转让定价的事后调整制度。
The pre-confirmation of APA replaces the traditional aftermaths transferring price's adjustment.
现阶段，研究我国的预约定价制度具有理论和实践两方面的必要性。
Nowadays, it has theoretical and practical necessities to study Advance Pricing Arrangements system.
预约定价制度的出现为企业更好地解决转让定价问题提供了新的契机。
The appearance of the Advanced pricing Agreement (APA) provides a new opportunity for corporation to solve the transfer pricing problem.
但是预约定价的实行是需要一定条件的，它受企业内外部环境的影响。
Carrying out APA need some conditions, it is affected by the environment inside and outside of the company.
预约定价在法律上的优越性：主要是体现了税收法定主义与实质课税原则的融合。
Further, the advantage of Advance Pricing Agreement under the legal circumstance is mainly that it reflects the integration of statutory taxation and actual taxation principle.
若涉及双边或多边预约定价的正式书面申请，纳税人应当同时上报国家税务总局；
Where an application involves in cross-border arrangement, the taxpayer shall also lodge the application to the State Administration of Taxation.
税务机关在转让定价调查、预约定价和双边磋商中将会充分考虑中国特殊因素对利润的贡献。
Tax authorities will fully consider the contributions of China's advantageous factors to the profit of Group in Transfer Pricing investigation, APA and bilateral negotiation.
实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题，提高税务部门工作效率。
Advance pricing Arrangements (APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation, thus the tax department can improve their working efficiency.
第三章对转让定价之原则及方法作说明，亦对预约定价制度予以说明与探讨并就其优缺点分别加以论述。
The third chapter illustrates the principles and methods of the transfer pricing and discusses the pros and cons of institution of transfer pricing respectively.
并结合BH广东这一现实案例，以风险管理的角度分析企业在提供关联交易同期资料以及申请预约定价安排中的细节过程。
With the case of BH Guangdong, I will analyze the detail process of offering relative dealing data and advance pricing arrangements.
由于预约定价制度并非完美无缺，企业在决策过程中也难以做到尽善尽美，这就可能会给企业的预约定价安排带来一定的问题。
APA is not perfect, and company's decision-making also isn't perfect, this may bring some trouble into the advanced pricing arrangement.
本文认为上述这些因素是影响企业能否实施预约定价的主要因素，并且对这些因素是如何发挥作用的和企业应该如何避免或利用这些影响作了详尽的分析。
This text think all the factors we talked above are the primary factors that affect the implement of the APA, and analyses how these factors acted and how to avoid or utilized.
因此在本文的最后，对预约定价的效应、决策过程中可能遇到的风险以及如何来规避这些风险都进行了说明，从而使得整个研究过程变得更加完整和严谨。
So in the end of this text, it explains the domino effect of the APA, the venture in decision-making and how to avoid venture in order to make the study become integrity and preciseness.
因此在本文的最后，对预约定价的效应、决策过程中可能遇到的风险以及如何来规避这些风险都进行了说明，从而使得整个研究过程变得更加完整和严谨。
So in the end of this text, it explains the domino effect of the APA, the venture in decision-making and how to avoid venture in order to make the study become integrity and preciseness.
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