摘要
预约定价是一种特殊的税收契约,通过这种契约安排有助于对不完备的所得税法规进行补充。本文运用讨价还价模型分析了预约定价参与各方的竞争合作博弈均衡,揭示了预约定价的缔约机制,并就此提出优化转让定价税收监管的制度安排。
Advanced pricing arrangement is a special kind of tax-law contract. The conclusion of advanced pricing agreement is the result of the competitive and cooperative game between the negotiating parties .In this article, this competitive and cooperative gambling balance is analyzed with the bargaining model, which reveals the contracting mechanism of advanced pricing arrangement, and on this basis, the text brings forward the institutional arrangements that can optimize the taxation monitoring on transfer pricing.
出处
《技术经济与管理研究》
北大核心
2009年第4期9-11,共3页
Journal of Technical Economics & Management
关键词
预约定价
缔约机制
博弈分析
Advanced pricing arrangement
Contracting mechanism
Gambling analysis
