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美国和主要的西方国家已先后实施转让定价税制,当关联公司采取转让定价避税时,税务当局有权予以调整,现将若干有关条例介绍如下: 一、有关商品交易方面的案例。 1、可比非受控价格法的案例。 (1)日本的A公司生产的产品分别在国内和美国销售。内销产品是通过与A公司没有任何特殊关系的B贸易公司以包销的方式进行。A公司销给B贸易公司的产品单价为200美元。外销产品则由A公司在美国的关联公司C公司包销,A公司销给C公司的产品单价包括运费、保险费在内为205美元。税务当局在调查中发现,A公司卖给B贸易公司的产品有关保修费和广告费
The United States and major western countries have successively implemented the transfer pricing tax system. The tax authorities have the right to make adjustments when the affiliated companies adopt tax avoidance for transfer pricing. A number of relevant regulations are hereby introduced as follows: I. Cases concerning Commodity Trading. 1, comparable to the case of non-controlled price method. (1) Products produced by Japanese company A are sold in China and the United States respectively. Domestic products are underwritten by way of underwriting through a B trading company that does not have any special relationship with Company A. A company sold to B trading company’s unit price of 200 US dollars. Export products by the A company in the United States associated company C company underwriting, A company sold to C’s product unit price including shipping costs, premiums, including 205 US dollars. The tax authorities found in the investigation that the products sold by company A to company B were related to the warranty and advertising costs