内容摘要：作为解决关联企业转让定价问题的一种方法，预约定价出现较晚，人们对其了解也较少。本文在简单阐述预约定价安排制度的基础上，分析了预约定价的优缺点，并结合我国预约定价的实践，提出了进一步完善我国预约定价安排制度的若干建议。
关键词：转让定价 反避税 预约定价安排制度
abstract：as a solution for transfer pricing among associated enterprises,advance pricing agreement （apa） has not been well understood by the public.this paper first gives a brief introduction on apa system.secondly,it analyzes the merits and drawbacks of apa system.finally,combined with practices in china,the paper puts forward some suggestions for consummating advanced pricing agreement system in china.