预约定价安排制度是近些年来国际上兴起的用以解决关联企业问转让定价问题的一项新型制度,能够有效地解决双重征税的问题,降低税务部门对转移定价调整的不确定性,减少由于征纳纷争给企业带来的干扰,从而有利于企业进行经营决策。本文就预约定价安排制度的优劣势进行了简要的分析。并对预约定价制度在中国的加快推行提出了一些对策。 Appointment pricing arrangement system is a new type of system that arises in the world in recent years to solve the problem of transfer pricing between affiliates. It can effectively solve the problem of double taxation and reduce the tax department’s uncertainty about transfer pricing adjustment. As a result of the dispute brought by the dispute to the enterprise, which is conducive to business decisions. This article briefly analyzes the advantages and disadvantages of APA. And put forward some countermeasures for the accelerated implementation of the reservation pricing system in China.