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[转让定价] 思考3

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2020税务高考

2022-2-7 06:10:05 | 显示全部楼层 |阅读模式
希望同学们在学习思考过程中能够跟帖讨论发现理解翻译过程中的错误,使得错误能够及时得到纠正。

2.5. However, it is not appropriate to apply a transactional profit method merely because data concerning uncontrolled transactions are difficult to obtain or incomplete in one or more respects. The same criteria listed in paragraph 2.2 that were used to reach the initial conclusion that none of the traditional transactional methods could be reliably applied under the circumstances must be considered again in evaluating the reliability of thetransactional profit method.

  然而,仅仅因为非受控交易数据难以获得或在一个或多个方面不完整,就应用交易利润方法是不合适的。在第2.2段列出的标准下不能可靠地应用传统的交易方法来得出最初的结论时,必须再次考虑用相同的标准评估交易利润方法的可靠性。

  2.5-2.11段都在旨在提醒方法使用者谨慎选择方法。指南不鼓励未经分析论证传统的交易方法不可用的情况下就直接使用交易利润法。而且在考虑使用交易利润法时应对该方法的可靠性进行评估。从中国转让定价实践过程看,转让定价法规在转让定价方法选择上曾经规定依序选择,后来几经修订取消依序选择规定,但是在税务机关具体案件调查中几乎所有的调查案件还是对各种传统交易方法不能可靠使用上做出分析与论证。

  正如之前所说,我们在对各类方法应用的可靠性做出分析与论证时,要对各类方法的经济原理有深刻的理解。这样才能明白经济概念与会计概念上的巨大差异,如何在实际交易定价中去接受近似合理的分析方案。

2.6 Methods that are based on profits can be accepted only insofar as they are compatible with Article 9 of the OECD Model Tax Convention, especially with regard to comparability. This is achieved by applying the methods in a manner that approximates arm’s length pricing. The application of the arm’s length principle is generally based on a comparison of the price, margin or profits from particular controlled transactions with the price, margin or profits from comparable transactions between independent enterprises. In the case of a transactional profit split method, it is based on an approximation of the division of profits that independent enterprises would have expected to realise from engaging in the transaction(s) (see paragraph 2.114).

  以利润为基础的方法只能在与《经合发组织税收协定范本》第9条的情况下相符才能被接受,特别是在可比性方面。这是通过以近似公平合理定价的方式来应用方法实现的。公平交易原则的应用一般是基于特定受控交易与独立企业可比交易的价格、边际或利润的比较。交易利润分割法是基于近似独立企业期望通过所从事的交易而实现的利润分配(见第2.114段)。

  在解读转让定价的价格时,对于其表现形式(价格、边际或利润)应始终强调的是经济概念而不是会计概念(财务会计)。如果与经济决策相关,经济概念对应的会计概念应是管理会计。准确理解这些经济概念是后续进行可比性搜索的关键。

  特别强调的是,台湾天一图书公司1985年6月出版的《管理会计》(Charles T.Horngren,党国宏、林照荣合译)中用示例对边际利润和边际贡献的区别做出解释。边际利润(gross margin)(毛边际或边际毛益)与边际贡献关系:

销货收入 $0.50
变动成本(每出售一单位之取得成本)
  $0.40
边际贡献与毛边际相等 $0.10
假设租金是变动费用的一部分,那么有差异发生:

销货收入 $0.50 $0.50
每一出售单位之取得成本$0.40 $0.40
变动租金 $0.01
总变动费用 $0.41
边际贡献 $0.09
毛边际 $0.10

很显然,上述两张表格分析都没有考虑固定费用的金额,变动成本加变动费用(变动租金)就是完全成本,销货收入减完全成本就是边际贡献,即净边际。

  交易利润分割法所指的独立企业的“期望”,就是作为具有一体化企业特征的独立实体期望从非受控交易中获得的利润,即一体化企业中各个个体的“合并利润”。

2.7. In no case should transactional profit methods be used so as to result in over-taxing enterprises mainly because they make profits lower than the average, or in under-taxing enterprises that make higher than average profits. There is no justification under the arm’s length principle for imposing additional tax on enterprises that are less successful than average or, conversely, for under- taxing enterprises that are more successful than average, when the reason for their success or lack thereof is attributable to commercial factors.

  在任何情况下,交易利润法都不应主要因为企业的利润低于平均水平,导致企业过度征税,或企业利润高于平均水平,而征收过低税收。根据公平交易原则,如果企业成功或失败可归因于商业因素,没有任何理由对不如一般企业成功的企业课征额外税收,或者相反,对比一般企业更成功的企业课收过低的税。

2.8. The guidance in paragraph 2.2 that the selection of a transfer pricing method always aims at finding the most appropriate method for each particular case does not mean that all the transfer pricing methods should be analysed in depth or tested in each case in arriving at the selection of the most appropriate method. As a matter of good practice, the selection of the most appropriate method and comparables should be evidenced and can be part ofa typical search process as proposed in paragraph 3.4.

  指南第2.2段,转让定价方法选旨在为每种特定交易情景找到最合适的方法,但这并不意味着所有的转让定价方法都应该进行深入分析或测试,以得出最合适的方法。作为一个良好的做法,应证明选择最适当的方法和可比较的方法,并可以成为第3.4段所建议的典型搜索过程的一部分。


2.9. Moreover, MNE groups retain the freedom to apply methods not described in these Guidelines (hereafter “other methods”) to establish prices provided those prices satisfy the arm’s length 6principle in accordance with these Guidelines. Such other methods should however not be used in substitution for OECD-recognised methods where the latter are more appropriate to the facts and circumstances of the case. In cases where other methods are used, their selection should be supported by an explanation of why OECD-recognised methods were regarded as less appropriate or non- workable in the circumstances of the case and of the reason why the selected other method was regarded as providing a better solution. A taxpayer should maintain and be prepared to provide documentation regarding how its transfer prices were established. For a discussion of documentation, see Chapter V.

  此外,跨国企业集团保留使用本指南中未描述的方法(以下简称“其他方法”)确定价格的自由,前提是价格符合本指南的公平交易原则。然而,如果经合发组织认可的方法更适合交易的事实和场景,这些其他方法不应用来取代经合发组织认可的方法 。在使用其他方法的情景下,他们应解释为什么经合组织认可的方法在本交易场景下不太合适或不可行,以及为什么选择的其他方法被认为提供更好的解决方案。纳税人应保持并准备提供有关其转让价格是如何确定的文件。有关文档的讨论,请参见第五章。

  转让定价同期文档资料的准备,一般情况是跨国企业集团进行组织架构调整,进行价值链中各组织结构的功能设计和风险安排,都会涉及到各子实体之间的交易事项,这种交易安排是否按照一体化企业内部独立实体间的交易原则来操作,一般会制备必要的文档供集团内部遵从。

2.10. The application of a general rule of thumb does not provide an adequate substitute for a complete functional and comparability analysis conducted under the principles of Chapters I-III. Accordingly, a rule of thumb cannot be used to evidence that a price or an apportionment of income is arm’s length.

  一般经验法则的应用并不能充分地替代根据第一章至第三章的原则所进行的完整的功能和可比性分析。因此,经验法则不能用于证明价格或收入的分配是公平合理的。

2.11. It is not possible to provide specific rules that will cover every case. Tax administrators should hesitate from making minor or marginal adjustments. In general, the parties should attempt to reach a reasonable accommodation keeping in mind the imprecision of the various methods and the preference for higher degrees of comparability and a more direct and closer relationship to the transaction. It should not be the case that useful information, such as might be drawn from uncontrolled transactions that are not identical to the controlled transactions, should be dismissed simply because some rigid standard of comparability is not fully met. Similarly, evidence from enterprises engaged in controlled transactions with associated enterprises may be useful in understanding the transaction under review or as a pointer to further investigation. Further, any method should be permitted where its application is agreeable to the members of the MNE group involved with the transaction or transactions to which the methodology applies and also to the tax administrations in the jurisdictions of all thosemembers.

  不可能提供涵盖每个场景的具体规则。税务管理人员应谨慎做出微小或边际调整。一般来说,各方应认识到各种方法的不精确性,以及偏好更高程度的可比性以及与交易更直接和更密切的关系,应设法达成合理的解决方案。不应仅仅因为没有完全满足某些严格的可比 性标准,就取消可能从与受控交易不相同的非受控交易中获得的有用信息。 同样,来自于与关联企业进行受控交易的企业的证据可能有助于理解正在审查的交易或作为进一步调查的指针。此外,若任何一方在一项或多项受控交易中的运用得到了参与交易的跨国企业集团成员的一致认可,且得到了所有这些成员国企业主管税务机关的认可,该方法就可以加以运用。
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