思考5

李威03

B.2. Examples of the application of the CUP method

  CUP法示意例

2.23. The following examples illustrate the application of the CUP method, including situations where adjustments may need to be made to uncontrolled transactions to make them comparable uncontrolled transactions.

  下面的例子说明了CUP法的应用，包括可能需要对非受控交易进行调整，以使其成为可比的非受控交易。

2.24. The CUP method is a particularly reliable method where an independent enterprise sells the same product as is sold between two associated enterprises. For example, an independent enterprise sells unbranded Colombian coffee beans of a similar type, quality, and quantity as those sold between two associated enterprises, assuming that the controlled and uncontrolled transactions occur at about the same time, at the same stage in the production/distribution chain, and under similar conditions. If the only available uncontrolled transaction involved unbranded Brazilian coffee beans, it would be appropriate to inquire whether the difference in the coffee beans has a material effect on the price. For example, it could be asked whether the source of coffee beans commands a premium or requires a discount generally in the open market. Such information may be obtainable from commodity markets or may be deduced from dealer prices. If this difference does have a material effect on price, some adjustments would be appropriate. If a reasonably accurate adjustment cannot be made, the reliability of the CUP method would be reduced, and it might be necessary to select another less direct method instead.

  CUP法是一种特别可靠的方法，即独立企业销售与两个关联企业之间销售相同的产品。例如，假设受控和非受控的交易大约发生在同一时间、在生产/分销链的同一阶段，以及在类似的条件下，一个独立企业销售的无品牌哥伦比亚咖啡豆的类型、质量和数量与两个关联企业之间销售的数量相似。如果唯一可用的非受控交易涉及无品牌的巴西咖啡豆，则应该询问一下咖啡豆之间的差异是否会对价格产生实质性影响。针对该示例，你会问咖啡豆的来源是否需要溢价还是需要在公开市场上普遍打折。这种信息可以从商品市场获得，也可以从经销商价格中推断出来。如果这一差异确实对价格产生重大影响，则适当进行一些调整。如果不能进行合理的精确调整，则CUP方法的可靠性将降低，并且可能有必要选择另一种不太直接的方法来代替。

2.25. One illustrative case where adjustments may be required is where the circumstances surrounding controlled and uncontrolled sales are identical, except for the fact that the controlled sales price is a delivered price and the uncontrolled sales are made f.o.b. factory. The differences in terms of transportation and insurance generally have a definite and reasonably ascertainable effect on price. Therefore, to determine the uncontrolled sales price, adjustment should be made to the price for the difference in delivery terms.

  可能需要调整的一个说明是，围绕受控和非受控的销售的情况是相同的，除了受控的销售价格是一个交付的价格和非受控的销售是由工厂做出的船上交货价，在运输和保险方面的差异一般对价格有明确的和合理的可确定的影响。因此，为了确定非受控的销售价格，应对交货期限的差异进行调整。

2.26. As another example, assume a taxpayer sells 1 000 tons of a product for USD 80 per ton to an associated enterprise in its MNE group, and at the same time sells 500 tons of the same product for USD 100 per ton to an independent enterprise. This case requires an evaluation of whether the different volumes should result in an adjustment of the transfer price. The relevant market should be researched by analysing transactions in similar products to determine typical volume discounts.

  另一个示例是，假设纳税人以每吨80美元的价格将1 000 吨同一产品出售给其东集团旗下的关联企业，同时以每吨100美元的价格向独立企业出售500吨同一产品。在这种情况下，需要评估不同的数量是否应该导致转让价格的调整。通过对类似产品的交易进行分析，来研究相关市场，以确定典型的批量折扣。

  这里给出了两个示例，我们注意到了三个点，即无品牌（无商标）商品；对价格有实质影响的运输和保险参数；数量上的折扣。从外部市场上获得可比非受控价格来看，第一个点“无商标”保证这类商品交易不涉及无形资产，厂商不可能获得超额利润及只能是经济利润。第二三点阐明对价格有实质影响的差异由于涉及数量极大，可以获得平均调整。从内部获得可比非受控价格来看，由于产品特征上没有差异，如果商标、生产技术相同，理论上对比的交易（受控交易与非受控交易）价格可以含本企业在技术上比其他独立企业独特且有价值从而获得的超额利润。但也仅限于内部可比性企业。

  外部可比性上，大宗商品交易市场交易的物品，其生产技术相同的。我们可以假设在同一品种类别的产品大宗商品交易市场，有两家生产技术条件不同的企业生产相同产品，生产技术先进的企业比技术一般性的企业也仅在产量上有优势，但是产量优势可以带来成本优势，即低成本竞争优势。市场上供应量增加在买方不增加的情况下，必然会压低大宗商品交易价格。这种情况会逐步淘汰技术落后的企业。

  我们还有提及的是大宗商品交易市场交易契约是标准的。市场上是有统一的交易平台，交易各方都清楚各方的交易条件，市场的交易价格是均衡价格。

  实务中有两个日本的案例，这两个案例几乎完整的体现了OECD指南的内容。这两个案例可参看诺恒经济咨询出版的《日本转让定价基本税制及应用案例》 第二部分P31-P37。