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企业以高于正常交易价格从国外关联企业购入有形资产时,日本税务当局要依据本国的转移价格税制,以独立企业成交价格调整该项关联交易的成交价格,调增企业当期的所得额。企业以高价购入的有形资产当期并未全部销售,或者作为固定资产投资计提折旧时,税务上应如何调整呢?日本《关于租税特别措置法的通达》等66条5款10项中规定:关联交易价格超出独立企业成交价格时,其差额部分要并入关联交易所属年度的所得中,但当该项差额的全部或一部分因计入期末盘存商品价值而并未列入企业当期成本时,允许从该项期末盘存商品价值中减除未计入成本部分的差额。
When an enterprise buys tangible assets from foreign affiliates at a price higher than the normal transaction price, the Japanese tax authorities shall adjust the transaction price of the related party transactions and increase the current income of the enterprise based on the domestic transfer price tax system based on the transaction price of the independent enterprise. How to adjust the taxation when the enterprises purchase the tangible assets at a high price for a long time and do not have all the sales in the current period or depreciate as the investment in fixed assets? In Article 5 of Article 5 of the Article 66 in Japan, “the accessibility of the taxation special measures law” : If the price of the related transaction exceeds the transaction price of the independent enterprise, the difference shall be included in the income of the year of the related transaction, but when all or part of the difference is not included in the current cost of the enterprise due to the inclusion of the inventory value at the period-end Allow the deduction of the portion not included in the cost from the inventory value of the item at the end of the period.