李刚 副教授 指导
预约定价安排最佳实践问题研究
李海波 2007级经济法专业财税法方向硕士生；2010年4月完成
内容摘要
预约定价安排是税法学研究中的一个新兴领域。该制度自1998年进入我国以来一直处于“试行”阶段，亟需借鉴先进国家的有关经验。本文引入了预约定价安排的最佳实践问题，对该制度的疑难复杂问题进行了深入分析，除引言和结语外，共分四章。
第一章首先对预约定价安排的相关措辞进行了界定，接着对该制度的发展历史进行了梳理，并引出预约定价安排的最佳实践问题，构建了该制度的完整研究体系，认为对预约定价安排制度的研究可分为主体的最佳实践、客体的最佳实践、程序的最佳实践、效力的最佳实践和保密的最佳实践5个方面。
第二章对预约定价安排类型标准的最佳实践进行了研究。首先分析单边预约定价安排和双（多）边预约定价安排的优缺点，指出了签订前者更为适宜的16种情形，认为不应再继续对其采取限制的态度，而应让二者平衡发展。接着，提出应通过完善情报交换机制、统一各国相关制度、发挥国际组织的协调作用等3个方面对单边预约定价安排加以完善。最后，分析了针对单边预约定价安排的“原则型”立法模式和“列举型”立法模式，并认为应当采取“列举型”立法模式。
第三章对预约定价安排进入标准的最佳实践进行了研究。首先将进入标准分为一般进入标准和特殊进入标准两种类型，又将特殊进入标准分为规模性标准、复杂性标准和费用标准，接着分析和比较了有关国家和国际组织关于3种特殊进入标准的立法实践，并对这3种标准进行了评价。
第四章以美国的实践为中心对预约定价安排保密标准的最佳实践进行了研究。首先介绍了美国关于预约定价安排保密问题的相关法律规定和美国国内事务出版公司诉联邦税务局案，并详细梳理了美国预约定价安排保密问题的历史和发展，接着对美国学者和美国法院关于预约定价安排是否应当公开的判断标准进行了分析，认为该标准存在缺陷的原因在于忽视或低估了公开预约定价安排的危害。最后，在分析公开预约定价安排的利弊之后认为不应当公开预约定价安排，并在此基础上研究了预约定价安排的监管机制和双（多）边预约定价安排的特殊保密机制。
本文率先引入预约定价安排的最佳实践问题，构建起了完整的研究体系，并详细介绍了有关国家的具体制度。对预约定价安排相关措辞的重新界定、对单边预约定价安排立法态度的分析、对预约定价安排3种特殊进入标准的分析、对预约定价安排应否公开的判断标准的分析、对预约定价安排监管机制的分析等若干方面均是本文的创新之处。
关键词：预约定价安排；最佳实践
ABSTRACT
As a new and developing system in tax law, advance pricing arrangement (APA) is still on the trial stage since it was introduced into Chinese taxation practice in 1998. In consideration of the pressing need for experiences of advanced countries, the thesis brings up the conception of the best practice of APA and sduties a series of complex problems concerning this system in-depth. The thesis will be divided into four chapters besides preface and conclusion.
Chapter one begins with the definition of terms related to APA. In the wake of this, history of APA will be introduced so as to put forward the conception of the best practice of APA and take advantage of this conception to construct a comprehensive research system on APA. Study on best practice of APA can be divided into five aspects, namely best practice of subject, best practice of object, best practice of procedure, best practice of effect and best practice of non-disclosure.
Chapter two studies the best practice of types of APA. Advantages and disadvantages of unilateral advance pricing arrangement (UAPA) and bilateral advance pricing arrangement (BAPA) will be analyzed first, pointing out 16 cases that UAPA will better apply. It is advised that UAPA and BAPA should develop in balance with no limitation on UAPA. Based on this, UAPA can be consummated by perfection of information exchange mechanism, unification of each country’s systems and coordination through international organizations. Finally, legislative patterns of UAPA, namely principle legislation and specified legislation, will be discussed with the conclusion that specified legislation should be adopted.
Chapter three focuses on best practice of entry thresholds of APA. Following the separation of special entry threshold from the general one, and the division of special entry threshold into scale threshold, complexity threshold and cost threshold, analysis and comparison of legislative practices of different countries and international organizations on these three special entry thresholds will be given with commentaries on these three thresholds.
Chapter four discusses the best practice of non-disclosure of APA based on the practice of USA. Laws and regulations related to non-disclosure of APA in USA will be introduced together with the case-- Bureau of Nat'l Affairs, Inc. v. Internal Revenue Service. Origin and development of non-disclosure of APA in USA will then be scrutinized. Criteria from American scholars’ and courts’ to judge whether APA should be disclosed are analyzed afterward. It is asserted that deficiencies of the criteria should be attributed to negligence or underestimate of the detriments when APA is disclosed. In the end, it comes to the supervision mechanism of APA and special non-disclosure mechanism for BAPA in view of the standpoint that APA should not be disclosed weighing the pros and cons herein.
The thesis takes the lead in introducing the conception of best practice of APA, meanwhile establishes a comprehensive research system and lists detailed APA systems of other countries. Innovations of the thesis include but not limited to the redefinition of relevant terms of APA, the analysis of legislative attitudes towards UAPA, the analysis of three special entry standards of APA, the analysis of the criteria to judge whether APA should be disclosed, the analysis of supervision mechanism of APA.
Key words: Advance Pricing Arrangement; Best Practice
目 录
前言
第一章 预约定价安排最佳实践问题概述
第一节 “预约定价安排”相关措辞界定
一、“预约定价”抑或“预先定价”
二、“预约定价协议”抑或“预约定价安排”
第二节 预约定价安排最佳实践问题的由来
一、预约定价安排制度的历史概述
二、预约定价安排最佳实践问题的提出
三、预约定价安排最佳实践问题的体系构建与本文研究范围
第二章 预约定价安排类型标准的最佳实践
第一节 单边预约定价安排与双（多）边预约定价安排的优缺点
一、单边预约定价安排的缺陷
二、双（多）边预约定价安排的缺陷
三、对二者优缺点的评价
第二节 单边预约定价安排的存在空间
一、法国、英国与欧盟对于单边预约定价安排的立法实践
二、单边预约定价安排的存在条件分析
第三节 对单边预约定价安排的应有态度、完善建议与立法模式
一、对单边预约定价安排的应有态度
二、对单边预约定价安排的完善建议
三、对单边预约定价安排的立法模式
第三章 预约定价安排进入标准的最佳实践
第一节 预约定价安排的一般进入标准
一、纳税人的一般进入标准
二、关联交易的一般进入标准
第二节 预约定价安排的复杂性标准
一、复杂性标准的产生原因
二、复杂性标准的立法实践
三、对于复杂性标准的评论
第三节 预约定价安排的规模性标准
一、规模性标准的立法实践
二、对规模性标准的评价
三、预约定价安排先进国家的立法实践
四、对预约定价安排先进国家立法实践的评论与分析
第四节 预约定价安排的费用标准
一、预约定价安排是否收费的三种立法模式
二、对预约定价安排应否收费的分析
三、预约定价安排费用制定的三种立法模式与评论
第四章 预约定价安排保密标准的最佳实践——以美国实践为中心
第一节 美国国内事务出版公司诉联邦税务局案
一、美国相关法律规定
二、具体案情介绍
第二节 美国预约定价安排保密问题的历史与发展
一、联邦税务局书面决定公开的历史
二、税务分析家出版公司诉联邦税务局案
三、税务管理人协会对联邦税务局重建与改革法案的回应
四、葛兰素史克公司转让定价案
五、美国国会对预约定价安排的调查
第三节 预约定价安排的保密问题分析
一、预约定价安排应否公开的判断标准分析
二、不应公开预约定价安排的原因分析
三、预约定价安排保密机制分析
结语
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[61] Tax Analysts & Advocates v. Internal Revenue Serv., 505 F.2d 350, 352-53 (D.C. Cir. 1974).
[62] Zale v. Internal Revenue Serv. 481 F. Supp. 486, 487 (D.D.C. 1979).