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(接上期)七、企业提交谈签意向后,税务机关应当分析预约定价安排申请草案内容,评估其是否符合独立交易原则。根据分析评估的具体情况可以要求企业补充提供有关资料。税务机关可以从以下方面进行分析评估:(一)功能和风险状况。分析评估企业与其关联方之间在供货、生产、运输、销售等各环节以及在研究、开发无形资产等方面各自作出的贡献、执
(Continued) VII. After the enterprise submits its intention to negotiate, the tax authorities shall analyze the contents of the draft application for the APA and evaluate whether it meets the principle of independent transaction. According to the analysis and assessment of the specific circumstances may require enterprises to provide additional information. Tax authorities can analyze and assess the following aspects: (a) the function and risk status. Analyze and evaluate the respective contributions made by enterprises and their related parties in the aspects of supply, production, transportation and sales as well as in the research and development of intangible assets, etc.