思考4
可比非受控交易价格所处的市场环境，正如我们上述谈到的，非受控交易价格只有（这里应加一个限定:内部可比性除外）在充分竞争市场环境下存在。这一市场环境下厂商数量足够大，产品数量满足所有消费者的正常需求。这类产品在市场上交易，厂商几乎赚取不到超额利润，产品价格在某个交易时点或时间段所产生的价格是众多厂商或消费者博弈（竞争）产生的均衡价格。我们在后续谈到的成本加成法、再销售价格法和交易利润法可以说是非完全竞争市场下的交易，交易几乎是在垄断竞争、寡头竞争和垄断市场下完成的。除了垄断，垄断竞争和寡头竞争，厂商间竞争的外部性保证了它们的垄断利润。我们可以用数学方法论证上述结论。我们可以令厂商的利润等式为:
π（Q）＝TR（Q）–TC（Q）
满足上式利润最大化的一阶条件是:
dπ（Q）/dQ=dTR（Q）/dQ–dTC（Q）/dQ=MR（Q）–MC（Q）=0
即 MR（Q）=MC（Q）
这表明厂商要想实现利润最大化就必须让边际收益等于边际成本。这里厂商生产的量是不受市场限制的，当超过利润最大化的产量时，厂商就会自行限制生产，因为继续生产就意味着无利可图。这里有隐含着背后的逻辑，即厂商自行限制产量的目的不是为了获得垄断利润，而是继续生产多出的产量将不再有利润，只有当技术上突破了原有的水平时，或者其生产的产品在市场上是独一无二的时候，就获得了市场的垄断地位，减产是为了获得垄断利润。因此，这时厂商获得的利润应是经济利润，是获得生产者剩余，是厂商在提供一定数量的某种产品时实际接受的总支付和愿意接受的最小支付之间的差额。
从上述论证可以得出可比非受控价格法所说的可比非受控交易价格是充分竞争市场的价格。这个价格是无法获得垄断利润的。因此，在CUP法下讨论的内容几乎都是公开市场上的价格，所以2.18段描述的交易直接就是“大宗商品”的交易。
2.12. The arm’s length principle does not require the application of more than one method for a given transaction (or set of transactions that are appropriately aggregated following the standard described in paragraph 3.9), and in fact undue reliance on such an approach could create a significant burden for taxpayers. Thus, these Guidelines do not require either the tax examiner or taxpayer to perform analyses under more than one method. While in some cases the selection of a method may not be straight forward and more than one method may be initially considered, generally it will be possible to select one method that is apt to provide the best estimation of an arm’s length price. However, for difficult cases, where no one approach is conclusive, a flexible approach would allow the evidence of various methods to be used in conjunction. In such cases, an attempt should be made to reach a conclusion consistent with the arm’s length principle that is satisfactory from a practical view point to all the parties involved, taking into account the facts and circumstances of the case, the mix of evidence available, and the relative reliability of the various methods under consideration. See paragraphs 3.58- 3.59 for a discussion of cases where a range of figures results from the use of more than one method.
公平交易原则不要求对特定交易（或按照第3.9段所述的标准适当汇总的一组交易）使用一种以上的方法，事实上，过度依赖这种操作可能会给纳税人造成重大负担。因此，本指南不要求税务调查人员或纳税人使用一种以上的方法进行分析。虽然在某些情况下，一种方法的选择可能不是按部就班的，最初可以考虑不止一种方法，但通常尽可能选择一种易于提供公平交易价格的最佳估计的方法。但是，对于有难度的案子，没有一种方法是结论性的，一种灵活的做法是将各种方法的证据结合使用。在这种情况下，应该试图得出一个既满足各方要求，又从实际出发，考虑到事实和情况，可用的证据，以及考虑的各种方法的相对可靠性的符合公平交易原则的结论。下文讨论因使用一种以上方法而产生一系列数据结果的案例，详见第3.58-3.59段。
Part II: Traditional transaction methods
第二部分:传统交易方法
A. Introduction
A.引言
2.13. This part provides a detailed description of traditional transaction methods that are used to apply the arm’s length principle. These methods are the comparable uncontrolled price method or CUP method, the resale price method, and the cost plus method.
本部分详细描述了用于应用公平交易原则的传统交易方法。这些方法分别是可比的非受控价格法（简称CUP法）、转售价格法和成本加法。
B. Comparable uncontrolled price method
B.可比非受控价格法
B.1. In general
B.1.概述
2.14. The CUP method compares the price charged for property or services transferred in a controlled transaction to the price charged for property or services transferred in a comparable uncontrolled transaction in comparable circumstances. If there is any difference between the two prices, this may indicate that the conditions of the commercial and financial relations of the associated enterprises are not arm’s length, and that the price in the uncontrolled transaction may need to be substituted for the price in the controlled transaction.
CUP法将在受控交易中转让的财产或服务收取的价格与在可比场合下可比非受控交易中转让的财产或服务收取的价格进行比较。如果两种价格有任何差异，就可能表明关联企业的商业和财务关系的条件不符合公平交易原则，可能需要用非受控交易的价格来代替受控交易的价格。
2.15. Following the principles in Chapter I, an uncontrolled transaction is comparable to a controlled transaction (i.e. it is a comparable uncontrolled transaction) for purposes of the CUP method if one of two conditions is met: a) none of the differences (if any) between the transactions being compared or between the enterprises undertaking those transactions could materially affect the price in the open market; or, b) reasonably accurate adjustments can be made toeliminate the material effects of such differences. Where it is possible to locate comparable uncontrolled transactions, the CUP method is the most direct and reliable way to apply the arm’s length principle. Consequently, in such cases the CUP method is preferable over all other methods.
按照第一章的原则，一项非受控交易与受控交易从CUP法上说，如果满足两个条件之一，是可比的(即它是可比非受控交易）：a)比较交易或进行这些交易的企业之间的差异（如果有）均不会对公开市场价格产生实质性影响；或者，b)可以进行合理准确的调整以消除这些差异的实质性影响。如果能找当地可比非受控交易，那么CUP方法是应用公平交易原则的最直接和最可靠的方法。因此，在这种情况下，CUP方法优于所有其他方法。
2.16. It may be difficult to find a transaction between independent enterprises that is similar enough to a controlled transaction such that no differences have a material effect on price. For example, a minor difference in the property transferred in the controlled and uncontrolled transactions could materially affect the price even though the nature of the business activities undertaken may be sufficiently similar to generate the same overall profit margin. When this is the case, some adjustments will be appropriate. As discussed below in paragraph 2.17, the extent and reliability of such adjustments will affect the relative reliability of the analysis under the CUP method.
可能很难在独立企业之间找到足够相似的受控交易，且它们间没有对价格产生实质性影响的任何差异。例如，在受控与非受控交易在财产转让中有一个微小的差异可能会对价格产生重大影响， 即使所进行的业务活动的性质可能足够相似，且产生相同的总利润边际。当出现这种情况时，一些调整将是适当的。如下文第2.17段所述，这种调整的范围和可靠性将影响CUP方法下分析的相对可靠性。
2.17. In considering whether controlled and uncontrolled transactions are comparable, regard should be had to the effect on price of broader business functions other than just product comparability (i.e. factors relevant to determining comparability under Chapter I). Where differences exist between the controlled and uncontrolled transactions or between the enterprises undertaking those transactions, it may be difficult to determine reasonably accurate adjustments to eliminate the effect on price. The difficulties that arise in attempting to make reasonably accurate adjustments should not routinely preclude the possible application of the CUP method. Practical considerations dictate a more flexible approach to enable the CUP method to be used and to be supplemented as necessary by other appropriate methods, all of which should be evaluated according to their relative accuracy. Every effort should be made to adjust the data so that it may be used appropriately in a CUP method. As for any method, the relative reliability of the CUP method is affected by the degree of accuracy with which adjustments can be made to achieve comparability.
在考虑受控和不受控交易是否具有可比性时，应考虑更广泛的业务功能对价格的影响，而不仅仅是产品可比性(即第一章所述的与确定可比性相关的因素)。如果受控交易和非受控交易之间或进行这些交易的企业之间存在差异，可能很难做出合理精确的调整，以消除其对价格的影响。在试图作出合理精确的调整出现困难时，不应例行公事地排除CUP法的可能应用。现实考虑规定一种更灵活的处理方法，以便能够使用CUP方法，并在必要时通过其他适当的方法加以补充，所有这些方法都应根据其相对准确性进行评估。应尽一切努力调整数据，以便在CUP法中适当使用。对于任何一种方法，CUP法的相对可靠性都会受到可进行调整以实现可比性的精确度的影响。
2.18. Subject to the guidance in paragraph 2.2 for selecting the most appropriate transfer pricing method in the circumstances of a particular case, the CUP method would generally be an appropriate transfer pricing method for establishing the arm’s length price for the transfer of commodities between associated enterprises. The reference to “commodities” shall be understood to encompass physical products for which a quoted price is used as a reference by independent parties in the industry to set prices in uncontrolled transactions. The term “quoted price” refers to the price of the commodity in the relevant period obtained in an international or domestic commodity exchange market. In this context, a quoted price also includes prices obtained from recognised and transparent price reporting or statistical agencies, or from governmental price-setting agencies, where such indexes are used as a reference by unrelated parties to determine prices in transactions between them.
根据指南第2.2段关于在特定情况下选择最合适的转让定价方法的描述，CUP法通常是确定关联企业之间转让商品的公平交易价格的适当的转让定价方法。提及的“大宗商品”应理解为包括行业中独立各方在定价时参考所使用市场报价的实物产品。市场报价是指在在相关期间从国际或者国内大宗商品交易市场取得的大宗商品价格。在这种情况下，市场报价还包括从认可和透明的价格报告或统计机构，或从政府价格制定机构获得的价格，这类价格指数被无关第三方用作交易定价的参考。
2.19. Under the CUP method, the arm’s length price for commodity transactions may be determined by reference to comparable uncontrolled transactions and by reference to comparable uncontrolled arrangements represented by the quoted price. Quoted commodity prices generally reflect the agreement between independent buyers and sellers in the market on the price for a specific type and amount of commodity, traded under specific conditions at a certain point in time. A relevant factor in determining the appropriateness of using the quoted price for a specific commodity is the extent to which the quoted price is widely and routinely used in the ordinary course of business in the industry to negotiate prices for uncontrolled transactions comparable to the controlled transaction. Accordingly, depending on the facts and circumstances of each case, quoted prices can be considered as a reference for pricing commodity transactions between associated enterprises. Taxpayers and tax administrations should be consistent in their application of the appropriately selected quoted price.
按CUP法，可参考可比非受控交易和市场报价所反映的可比非受控安排来确定大宗商品交易的独立交易价格。大宗商品市场报价通常反映市场上独立买卖双方在某一时点根据某一特定交易条件就某一特定种类和数量的大宗商品所达成的价格安排。判断某一特定大宗商品的市场报价是否适用于确定受控交易的独立交易价格时，应重点考虑在行业的一般业务过程中，该市场报价是否经常被用做可比非受控交易价格谈判的参考价格。因此，根据每个案例的事实和情况，市场报价可以作为关联企业之间大宗商品交易定价的参考价格。纳税人和税务机关应当前后一致地选用市场参考报价。
2.20. For the CUP method to be reliably applied to commodity transactions, the economically relevant characteristics of the controlled transaction and the uncontrolled transactions or the uncontrolled arrangements represented by the quoted price need to be comparable. For commodities, the economically relevant characteristics include, among others, the physical features and quality of the commodity; the contractual terms of the controlled transaction, such as volumes traded, period of the arrangements, the timing and terms of delivery, transportation, insurance, and foreign currency terms. For some commodities, certain economically relevant characteristics (e.g. prompt delivery) may lead to a premium or a discount. If the quoted price is used as a reference for determining the arm’s length price or price range, the standardised contracts which stipulate specifications on the basis of which commodities are traded on the exchange and which result in a quoted price for the commodity may be relevant. Where there are differences between the conditions of the controlled transaction and the conditions of the uncontrolled transactions or the conditions determining the quoted price for the commodity that materially affect the price of the commodity transactions being examined, reasonably accurate adjustments should be made to ensure that the economically relevant characteristics of the transactions are comparable. Contributions made in the form of functions performed, assets used and risks assumed by other entities in the supply chain should be compensated in accordance with the guidance provided in these Guidelines.
要使CUP法可靠地应用于大宗商品交易，受控交易和未受控交易或以市场报价所代表的非受控安排的经济相关特征应具有可比性。对于大宗商品，经济相关的特征包括商品的物理特征和质量；受控交易的合同条款，如交易量、安排期限、交货时间和条件、运输、保险和外汇条款。对于某些商品，某些与经济相关的特征(如即期交付)可能会导致溢价或折扣。如果以市场报价作为确定公平交易价格或价格区间的参考，则规定大宗商品在交易所交易的规格的标准化合同可能是相关的。受控交易条件与非受控交易条件或者确定对被审查商品交易价格有重大影响的市场报价的条件有差异的，应当进行合理准确的调整，以确保交易的经济相关特征具有可比性。对于供应链中其他实体应按其所履行的职能、所使用的资产和所承担的风险，应按照本指南中提供的指导方针进行补偿。
2.21. In order to assist tax administrations in conducting an informed examination of the taxpayer’s transfer pricing practices, taxpayers should provide reliable evidence and document, as part of their transfer pricing documentation, the price-setting policy for commodity transactions, the information needed to justify price adjustments based on the comparable uncontrolled transactions or comparable uncontrolled arrangements represented by the quoted price and any other relevant information, such as pricing formulas used, third party end-customer agreements, premia or discounts applied, pricing date, supply chain information, and information prepared for non-tax purposes.
为了协助税务部门对纳税人的转让定价做法进行知情检查，纳税人应提供可靠的证据和文件，作为其转让定价文件的一部分，商品交易价格政策的制定、根据市场报价所代表的可比非受控交易或可比非受控交易安排的价格调整所需的信息，以及任何其他相关信息，如使用的定价公式、第三方终端客户协议、应用的溢价或折扣、定价日期、供应链信息、以及为非税收目的而准备的信息。
2.22. A particularly relevant factor for commodity transactions determined by reference to the quoted price is the pricing date, which refers to the specific time, date or time period (e.g. a specified range of dates over which an average price is determined) selected by the parties to determine the price for commodity transactions. Where the taxpayer can provide reliable evidence of the pricing date agreed by the associated enterprises in the controlled commodity transaction at the time the transaction was entered into (e.g. proposals and acceptances, contracts or registered contracts, or other documents setting out the terms of the arrangements may constitute reliable evidence) and this is consistent with the actual conduct of the parties or with other facts of the case, in accordance with the guidance in Section D of Chapter I on accurately delineating the actual transaction, tax administrations should determine the price for the commodity transaction by reference to the pricing date agreed by the associated enterprises. If the pricing date specified in any written agreement between the associated enterprises is inconsistent with the actual conduct of the parties or with other facts of the case, tax administrations may determine a different pricing date consistent with those other facts of the case and what independent enterprises would have agreed in comparable circumstances (taking into considerations industry practices). When the taxpayer does not provide reliable evidence of the pricing date agreed by the associated enterprises in thecontrolled transaction and the tax administration cannot otherwise determine a different pricing date under the guidance in Section D of Chapter I, tax administrations may deem the pricing date for the commodity transaction on the basis of the evidence available to the tax administration; this may be the date of shipment as evidenced by the bill of lading or equivalent document depending on the means of transport. This would mean that the price for the commodities being transacted would be determined by reference to the average quoted price on the shipment date, subject to any appropriate comparability adjustments based on the information available to the taxadministration. It would be important to permit resolution of cases of double taxation arising from application of the deemed pricing date through access to the mutual agreement procedure under the applicable Treaty.
参照市场报价确定大宗商品交易的价格时，一个特别相关因素是定价日期，它指的是由交易的双方选择来确定大宗商品交易价格的具体的时间、日期或期限(例如，确定平均价格的特定日期范围)。纳税人能够提供可靠的证据，证明关联企业在该受控交易进行时达成约定的定价日期(如交易意向书及承诺书、合同、注册合同或列明协议条款的其它文件都能构成可靠证据)，这与当事人的实际行为或案件的其他事实一致，根据第一章D节关于准确描述实际交易的指引，税务机关应参照关联企业约定的定价日期确定大宗商品交易的价格。关联企业间任何书面约定记录的定价日期与当事人的实际行为或案件的其他事实不符的，税务机关可以根据案件的其他事实和独立企业在类似情况下约定的不同定价日期（考虑行业惯例）重新约定定价日。纳税人未提供受控交易中关联企业约定的定价日期的可靠证据，税务机关不能根据第一章D节的指引确定不同定价日期的，税务机关可以根据所掌握的的证据为大宗商品交易推定一个定价日期，如提单或同等单据中注明的装运日期。这将意味着正在交易的大宗商品的价格将参照装运日的平均市场报价来确定，但须根据税务管理部门提供的信息作出任何适当的可比性调整。重要的是，应允许通过获得适用条约下的相互协商程序来解决因适用推定的定价日期而产生的双重征税问题。
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