Tax100 税百

  • 在线人数 401
  • Tax100会员 27873
查看: 657|回复: 0

[比邻出海] 【译】中国香港税务局解答转让定价主体文档和本地文档的17个实务问题

806

主题

840

帖子

1705

积分

特级税友

Rank: 6Rank: 6

积分
1705
2020-10-23 00:35:21 | 显示全部楼层 |阅读模式
精选公众号文章
公众号名称: 时代税客
标题: 【译】中国香港税务局解答转让定价主体文档和本地文档的17个实务问题
作者:
发布时间: 2020-10-22
原文链接: http://mp.weixin.qq.com/s?__biz=MzU1OTE3MDg0Mw==&mid=2247485329&idx=1&sn=2c8a62a63a1ab148e33e31005d6b3b04&chksm=fc1a13e5cb6d9af3db9a18da83cb0a6bb5c87cb5b234d48aafb144ffccabaafe7459153ed238#rd
备注: -
公众号二维码: -

2020年8月,中国香港税务局针对转让定价相关内容回答了以下17个实务问题,基于原文及我们对转让定价的理解,现整理中文版本如下。若有不准或不当之处,也请各位专家和同仁不吝赐教。具体以原文为准。


01
能否由集团最终控制母公司准备主体文档,而非香港主体?
理论上可以接受由最终控制母公司准备主体文档,然而,如果主体文档没有包含符合《税务条例》第17I条所要求的信息,评税主任可能会要求香港主体提供补充说明或额外资料。

02
总收入门槛限额是否应当包含免税收入(例如股息分红和离岸收入)以及未实现收入
根据税务条例第58C(1)(a)条“在该实体的关乎有关会计期的财务报表反映的,该实体在该会计期的收入总额”,反映在财务报表中的免税收入和未实现收入应该包含在内。此外,还有以下几点不能扣除免税收入和未实现收入的原因:



  • 香港地区以外的税局可能会认为相关交易并不符合公平交易原则,因此存在税基侵蚀风险。在信息交换机制下,香港可能会被要求提供与交易相关的转让定价文档。

  • 仅凭相关收入属于离岸收入不足以认定该交易不属于转让定价文档要求规定的范围,除特定的本地交易外。

  • 对于离岸收入,评税主任必须在审阅所有事实资料后才可认定是否可以在税务申报中豁免。主体文档和本地文档中的信息可以帮助确认产生利润的经济活动发生地以及价值创造所在地。




03
会计折旧是否可以在资产总额豁免门槛计算前扣除?
可以。资产总额为扣除会计折旧后的价值。



04
适用对冲会计法时,总资产是否能以净额计算?
无论采取何种会计方法,财务报表中的资产都应以总额入账。



05
香港纳税人调派至其他实体的人员在确认雇员平均数量限额时是否应包含在内?
会计年度内为该实体工作的调派人员应当包含在内。此类调派人员包含两种情况:



  • 该人员由其他实体雇佣,调派至该实体工作;以及

  • 该人员由该实体雇佣,调派至另一实体(无论是香港纳税人或是非香港纳税人)但仍为该实体工作。


以上两类调派人员受香港实体监督及控制,并与该实体存在雇佣关系。该实体调派至另一实体并为另一实体工作的员工不包含在内。



06
委托加工交易是否可以归类在交易金额豁免中的“财产转让”或“其他交易”?
委托加工的生产商并不实际拥有原材料或产成品,仅收取加工费。因此,此类交易应该被归类为“其他交易”,并非“财产转让”。



07
为什么在确认金融资产门槛限额时,要包含关联借款的本金?
借款属于金融资产。集团间借款交易可能会涉及转让定价风险。因此,即使该交易涉及的利息金额不高,关联实体间的跨境借款交易也应当合理记录。



08
在确认交易金额豁免时,商品期货应当属于财产还是金融资产?
当金融资产包含商品期货时,把商品作为实际物品进行销售或购买并不属于金融资产相关的交易。



09
金融资产是否包含土地抵押利息?如果香港纳税人将其抵押利息转移给另一相关实体,该交易是否属于财产转让?
抵押利息,即不动产债务利息,属于金融资产。转让土地抵押利息不属于财产转让。



10
金融资产是否包含土地抵押利息?如果香港纳税人将其抵押利息转移给另一相关实体,该交易是否属于财产转让?
向相关人销售货物产生的应收账款增加不属于金融资产交易。



11
在确认交易金额豁免时,转让无形资产使用权或授权使用无形资产是否属于转让无形资产?
“转让无形资产”不仅包括转让无形资产的所有权,也包括永久转让使用无形资产的专有权。然而,在一段时间内授权使用无形资产不属于“转让无形资产”。此类交易属于“其他交易”。



12
为什么在确认交易金额豁免门槛时要考虑符合公平交易原则的金额?
第58C部分要求,超过第17I部分中规定的门槛限额的关联交易需准备本地文档。如果附件17I部分中规定的门槛限额指关联交易实际金额,香港纳税人可能会以零对价的方式完成关联交易从而逃避准备本地文档的要求。这并不符合第58C部分和附件17I的立法原则。基于此考虑,针对附件17I中关于关联交易限额的合理解释应当是符合公平交易原则下的金额。

此外,与关联人员的有关的收入或损失,或分配给常设机构的收入或损失也应当使用符合公平交易原则的金额确定。



13
在确定一项关联交易是否重要以及是否需要体现在本地文档中时,香港纳税人应考虑哪些方面?
一项关联交易是否重要取决于交易实质和实际情况,并没有具体的规定可循,并且很难给出一个可以适用所有情况的标准。如果遗漏某段信息会影响转让定价结果的可靠性,该信息便是重要且必须披露的。


14
《税务条例释义及执行指引第58号》中规定,本香港分部档案中的某些内容可以最多三年保持不变。这是否意味着香港纳税人可以每3年准备一次关于此类内容的本地文档?
《税务条例释义及执行指引第58号》只规定本地文档中的某些信息可以最多三年保持不变,并不代表香港纳税人在此期间内不需要准备本地文档。香港纳税人每年都应审阅其关联交易并准备上一会计年度的本地文档。如果多年来受控交易或经营活动保持不变,那上一年度的可比分析对于当前财年依然有效,上一财年本地文档中的相关信息(例如可比分析、可比公司等)可以与本财年的本地文档中保持一致。然而,如果受控交易或经营活动或可比分析发生了变化,那么前述的信息需要更新,并体现在本财年的本地文档中。



15
对于会计年度从2018年4月之前开始的香港实体,不需要准备本地文档和主体文档,那么此类公司需要准备什么文档来支持其2018/19财年的关联交易?
虽然有些香港实体并不需要准备主体文档和本地文档,但根据第50AAF和50AAK部分规定,仍然需遵守转让定价规则。因此,香港税局鼓励不受转让定价文档法规规管的香港纳税人保留涵盖以下内容的转让定价文档:


  • 企业的一般结构和描述;

  • 特定转让定价方法的选择,包括证明其为最合适的方法的理据;

  • 对于无形资产估值相关的预期效益的预测;

  • 选择可比企业所采用的搜索范围和标准;

  • 对确定可比性的因素的分析;包括审阅差异及有关作出调整的尝试;及

  • 与有形资产、无形资产和提供服务关的假设、策略和政策。




16
如何理解“指明本地交易”中所表述的“被征收香港税项的收入”和“香港税项允许扣除的损失”?关联交易中产生的来自于香港以外的收入是否可以被认定为“指明本地交易”?
“指明本地交易”中所表述的“被征收香港税项的收入”和“香港税项允许扣除的损失”与《税务条例》第55AAJ(5)章表述的无实际税项差异条件一致。
《税务条例释义及执行指引第59号》第58章表明,无实际税项差别条件旨在确保相联人士因“相关活动”产生的收入或损失均纳入香港税收考虑范围。
基于此逻辑,如果两家香港关联企业进行一项受控交易(除非营业贷款交易以外),且其中一家(或两家)所得收入来源于香港以外的地区,则该项收入无需被征收香港税项。虽然此交易并没有满足对于“指明本地交易”的全部条件,但仍需要在本地文档中所有体现。根据《税务条例》第55AAF章规定,如果此类交易所取得的收入与公平交易原则下的收入存在差异,且不利于香港税收,则需要对收入进行调整。

17
如果香港纳税人仅与其本地居民关联企业做关联交易,但其中的一些交易不符合“特定本地交易”的条件,那么该企业是否需要根据第9.2条的规定申报利得税并完成补充表格S2?
第9.2条规定的利得税申报表和补充表格S2是为了让IRD便于审阅基于第50AAF(转让定价)和第58C(主体文档和本地文档)规定的合规性要求。符合第50AAF和第58C规定的大部分关联交易都属于跨境交易。因此,如果香港纳税人仅与其本地居民关联企业做关联交易,则不需要准备第9.2条规定的利得税申报表和补充表格S2。但该实体仍然需要服从IRD关于转让定价和相关文档的要求,即要证明其转让定价方法,并提交主体文档和本地文档。



【原文】Transfer Pricing Documentation - Master File and Local File

1. Q: Is it acceptable that the master file is prepared not by the Hong Kong entity, but the ultimate parent entity of the group to which the entity belongs?

A: The master file prepared by the ultimate parent entity can generally be considered appropriate and accepted. However, the Assessor may request the Hong Kong entity to provide supplementary or additional information if the master file does not contain the information required under Schedule 17I to the Inland Revenue Ordinance ("the IRO").
  
2. Q: Should tax-free income (e.g. dividend and offshore income) and unrealized gains be taken into account when determining whether the threshold of the total amount of revenue is exceeded?

A: Section 58C(1)(a) of the IRO refers to the "total amount of the entity s revenue for the accounting period, as reflected in the entity s financial statement". Therefore, tax-free income and unrealized gains reflected in the financial statements should be taken into account. Furthermore, it is considered not appropriate to exclude tax-free income and unrealized gains for the following reasons:
(a) Tax jurisdictions outside Hong Kong may have concern that the relevant transactions are undertaken on a non-arm’s length basis which results in the erosion of their tax base. Hong Kong may be requested to provide transfer pricing documentation related to the relevant transactions under exchange of information mechanisms.
(b) Transactions cannot be exempted from transfer pricing documentation requirement merely on the ground that the income derived from the transactions is offshore in nature. Only specified domestic transactions can be exempted.
(c) For offshore claim, the Assessor has to examine or review the totality of facts and make enquiries before deciding whether the claim made in the tax return can be accepted. Information required in the master file and local file will help identifying the place where economic activities deriving the profits are performed and where value is created.
  
3. Q: Should accounting depreciation be deducted when determining whether the threshold of total value of assets is exceeded?

A: Yes. The amount of total value of assets is the one net of accounting depreciation.
  
4. Q: When hedge accounting applies, is it the net asset figure that is to be included in the total value of assets?

A: No. The total value of assets (not the net asset figure) recorded in the financial statements should be taken into account even if hedge accounting applies.
  
5. Q: Should the secondees who are employed by the Hong Kong entity and seconded out to another entity be taken into account when determining whether the threshold of average number of employees is exceeded?

A: Secondees who have worked for the entity during the accounting period should be included. This covers two types of secondees:
(a) persons employed by another entity and seconded to work for the entity;and
(b) persons employed by the entity and seconded to another entity (whether in or outside Hong Kong) to work for the entity.
The above two types of secondees are subject to the supervision and control of the Hong Kong entity and are considered as having an employer-employee relationship with the entity. The employees of the entity who have been seconded to work for another entity should be excluded.
  
6. Q: Should a toll manufacturing arrangement fall within the category of "transfers of properties" or "other transactions" for the purposes of the transaction amount-based exemption?

A: A manufacturer under a toll manufacturing arrangement would not possess title to the raw materials or the finished goods and would only charge aprocessing fee. Such an arrangement should fall within the category of "other transactions" instead of "transfers of properties".
  
7. Q: Why should the principal of intercompany loan (instead of the interest payable) be taken into account when determining whether the threshold of transactions in respect of financial assets is exceeded?

A: The making of a loan is a transaction in respect of financial assets. Intra-group loan transactions likely involve high transfer pricing risks. Cross-border loan transactions between associated entities should be properly documented even if the interest involved is not significant.

8. Q: For the purposes of the transaction amount-based exemption, should commodities be regarded as properties or financial assets?

A: While the definition of financial assets includes commodities, a sale or purchase of a commodity as a physical good will not be counted as a transaction in respect of financial assets.

9. Q: Do financial assets include a mortgage interest in land? If a Hong Kong entity has transferred mortgage interests to an associated entity, should the transaction be regarded as a transfer of properties?

A: Mortgage interest, which is a debt interest in real property, falls within the definition of "financial asset". Transfer of mortgage interest in land should not be counted in the category of "transfers of properties".
  
10. Q: Does the threshold of transactions in respect of financial assets refer to the ending balance or average yearly balance of account receivables and other receivables?

A: An increase in account receivables solely arising from a sale of goods toan associated person will not be counted as a transaction in respect of financial assets.
  
11. Q: For the purposes of the transaction amount-based exemption, should a transfer or licensing of the right to use an intangible be regarded as a transfer of intangible?

A: The category of "transfers of intangibles" covers not only a transfer of the ownership of an intangible, but also a transfer of the exclusive right to use an intangible permanently. However, the licensing of the right to use an intangible for a specified period of time will not be regarded as a transfer of the intangible. Such a transaction will fall within the category of "other transactions".
  
12. Q: Why should the arm s length amount be taken into account for determining whether the threshold for the transaction amount-based exemption is exceeded?

A: Section 58C requires the preparation of a local file in respect of a type of controlled transactions if the total amount of that type of controlled transactions exceeds the threshold specified in Schedule 17I. If the thresholds specified in Schedule 17I were construed to mean the actual amount of the controlled transactions, the result would be absurd because a Hong Kong entity will not have any obligation to prepare a local file when all the controlled transactions are undertaken at nil consideration. This could not be the legislative intent of enacting div 58C and Schedule 17I. In this connection, the proper construction of Schedule 17I is that the thresholds refer to the amount of the controlled transactions undertaken on an arm s length basis.
Furthermore, the arm s length amount should be used to determine the income or loss arising from transactions between associated persons, or to attribute income or loss to permanent establishments, for Hong Kong tax purposes. Otherwise, upward adjustments would be required under div 50AAF or 50AAK of the IRO.
  
13. Q: In determining whether a controlled transaction is material and should be covered by the localfile, what factors should the Hong Kong entity take into account?

A: Whether a controlled transaction is material depends on the facts and circumstances of each case. There is no hard and fast rule, and it might be difficult to give a definition which can be regarded as correct under all scenarios. Having said that, the general rule is that information should be included if its omission would affect the reliability of the transfer pricing outcomes. If the omission of certain details of a controlled transaction would have impact on the reliability of the transfer pricing outcome of the transaction, the details of the transaction should be included in the local file.
  
14. Q: It is stated in Departmental Interpretation Notes No. 58 ("DIPN 58") that certain information in the local file is allowed to be rolled forward for a maximum of 3 years. Does it mean that the Hong Kong entity can prepare the relevant part of the local file once every 3 years?

A: DIPN 58 only states that certain information in the local file can berolled forward for a maximum of 3 years. It does not mean that the Hong Kong entity is allowed not to prepare a local file during the roll-forward period. Every year, the entity should review its controlled transactions and operations vis-à-vis the information in the local file for the last accounting period. If the conditions of the controlled transactions and the operations of the entity remain unchanged when compared with those for the last accounting period, and the benchmarking study conducted for the last accounting period remains validin respect of the controlled transactions for the current accounting period, certain information in the local file for the last accounting period (e.g.benchmarking study and descriptions of comparables regarding the relevant transactions) can be replicated in the local file for the current accounting period. However, if there are any changes regarding the controlled transactions, the operations of the entity or the comparability studies, the afore said information should be prepared a fresh and included in the local file for the current accounting period.

15. Q: For the Hong Kong entities that are not required to prepare master files and local files as their accounting periods start before 1 April 2018, what documentation would they be expected to maintain to support their transfer pricing position for the year of assessment 2018/19?

A: Despite that some Hong Kong entities are not required to prepare master files and local files, the entities are required to comply with the transfer pricing rules under divs 50AAF and 50AAK. Hence, they are encouraged to keep documentation which can serve as evidence of proofing their transfer pricing treatments.
For expected documentation, a good starting point would be to consider what a reasonable business person in the same circumstances would do, having regard to the complexity and importance of the particular transfer pricing issue. In general, the following documents are expected:
(a) the general organization and description of the business;
(b) the selection of a particular transfer pricing methodology, including an explanation of why the selected method is more appropriate than any higher-ranking methods;
(c) the projection of the expected benefits relating to the valuation of an intangible;
(d) the scope of the search and criteria used to select comparables;
(e) an analysis of the factors determining comparability, including a review of the differences and attempts made to make adjustments; and
(f) the assumptions, strategies and policies relating to the tangible property, intangible property and services being transferred.
  
16. Q: What is the meaning of the expressions “income arising from the transaction is chargeable to Hong Kong tax” and “loss so arising is allowable for the purposes of Hong Kong tax” in the definition of “specified domestic transaction”? Should a controlled transaction from which the income is sourced outside Hong Kong or capital in nature be regarded as a specified domestic transaction?

A: Paragraph 47 of DIPN 58 states that the expressions “income arising from the transaction is chargeable to Hong Kong tax” and “loss so arising is allowable for the purposes of Hong Kong tax” in the definition of “specified domestic transaction” under div 2 of Schedule 17I to the IRO should be interpreted no differently from similar expressions used in the no actual tax difference condition under div 50AAJ(5) of the IRO.
In paragraph 58 of DIPN 59, it is stated that the no actual tax difference condition seeks to ensure that the income or loss of the affected persons from the relevant activities is to be brought into account for the purposes of Hong Kong tax. Applying the same logic, if two associated Hong Kong entities undertake a transaction (“controlled transaction”) other than a non-business loan transaction, and the income of one (or both) of the entities from the transaction is accepted as sourced outside Hong Kong or capital in nature, that income would not be brought into account for the purposes of Hong Kong tax. Such a transaction does not meet all the conditions of “specified domestic transaction”, and is required to be covered by the entities’ local file under div 58C of the IRO. By virtue of div 50AAF of the IRO, the income arising from the transaction may also need to be adjusted if, in relation to the transaction, the actual provision differs from the arm’s length provision and confers a potential advantage in relation to Hong Kong tax.
  
17. Q: If a Hong Kong entity merely undertakes controlled transactions with resident associated entities, but some of the transactions do not meet the conditions of “specified domestic transactions”, should the entity make declaration under item 9.2 of the profits tax return and complete supplementary form S2?

A: The disclosure requirement under item 9.2 of the profits tax return and supplementary form S2 aims to facilitate the IRD’s review on compliance with divs 50AAF (transfer pricing) and 58C (master file and local file). Most ofthe controlled transactions caught by divs 50AAF and 58C should be the cross-border ones. Hence, if a Hong Kong entity merely undertakes controlled transactions with resident associated entities, the entity is currently not required to make declaration under item 9.2 of its profits tax return, nor needs to complete supplementary form S2. That said, the entity remains subject to the IRD’s compliance programme for transfer pricing and related documentation. Under the programme, the entity may be required to substantiate its transfer pricing treatments in respect of controlled transactions to which div 50AAF applies, and submit its master file and local file for review.


时代税客
长按扫描二维码
关注我们 获取更多资讯
微信号: juzhengsir
122_1603384521364.jpg
回复

使用道具 举报

Copyright © 2001-2013 Comsenz Inc. Powered by Discuz! X3.4 京公网安备 11010802035448号 ( 京ICP备19053597号-1,电话18600416813,邮箱liwei03@51shebao.com ) 了解Tax100创始人胡万军 优化与建议 隐私政策
快速回复 返回列表 返回顶部