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世界海关组织(WCO)就海关估价与转让定价方面发布了《海关估价与转让定价指南》,介绍了海关估价和转让定价的基本原则和方法,总结了迄今为止WCO所作的相关工作及各成员国海关的优秀实践。该指南对两个问题提出了更具体的建议,一个是在运用销售环境测试法判断关联关系是否影响成交价格时,海关如何借助转让定价资料来判断;另一个是转让定价后续调整的海关估价问题。本文旨在对在《海关估价与转让定价指南》的主要内容进行介绍和评价。
The World Customs Organization (WCO) released the “Customs Valuation and Transfer Pricing Guidelines” on customs valuation and transfer pricing. It introduced the basic principles and methods of customs valuation and transfer pricing. It summarized the work done so far by WCO and its member countries Customs’s excellent practice. The guide provides more specific advice on two issues. One is how Customs determines the transfer pricing information when using the sales environment test to determine whether the relationship affects the transaction price. The other is the issue of customs valuation following the transfer pricing adjustment . The purpose of this paper is to introduce and evaluate the main contents of the “Customs Valuation and Transfer Pricing Guidelines.”