论文部分内容阅读
主张选址节约等地域特殊优势对价值创造的贡献,是我国税务机关一直以来在转让定价领域提倡并坚持的理念。本文在选址节约已有理论实践的基础上,以《联合国转让定价手册——中国实践章节》所阐述的“四步法”为框架,对于量化分析选址节约因素,尝试提出一种具备实务操作性的计算方法,并对后续研究值得思考的方面加以说明。
Advocating for the contribution of geographical special advantages, such as site selection and saving, to the value creation is the concept that our tax authorities have been advocating and adhering to in the transfer pricing field. Based on the “four-step method” set forth in the “United Nations Transfer Pricing Manual - China Practice Chapter”, based on the existing theoretical practice of site selection and saving, this paper attempts to propose a Have practical operational calculations, and to follow-up research worthy of consideration to be described.