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日本的转移价格税制(正式的叫法应该是“与国外关联企业业务往来有关的税收特例”)是在1986年的税制改革中新设立的。例如日本的母公司向设在美国的子公司出售汽车,其售价(假设售价为100元)如果低于独立企业间的成交价格时,要将上述价格按独立企业间成交价格进行调整,转移价格税制便是这项工作的法律依据。所谓独立企业间成交价格,是指比如日本的母公司将自己的产品或商品卖给与本公司没有任何关联关系的企业时的成交价格。
Japan’s transfer pricing tax system (formally known as “tax exemption related to the business of foreign affiliates”) was newly established in the 1986 tax reform. For example, if a Japanese parent company sells a car to a U.S.-based subsidiary and its selling price (assuming the selling price is 100 yuan) is lower than the transaction price between independent enterprises, the above price shall be adjusted according to the transaction price between independent enterprises. The transfer of price tax system is the legal basis for this work. The so-called price between independent enterprises, refers to, for example, Japan’s parent company will own products or products sold to the company has no connection with the company’s transaction price.