中國移轉計價簡報(pdf 43頁)
- 所屬分類：
- 定價策略
- 文件大小：
- 312 KB
- 下載地址：
- 相關資料：
- 其他
中國移轉計價簡報目錄：
1、企業年度關聯業務往來申報和轉讓定價同期資料準備要求
2、轉讓定價調查及調整
3、預約定價安排
4、成本分攤協議
5、德勤的方案
6、提問與討論
中國移轉計價簡報內容提要：
轉讓定價同期資料應當包含以下詳細信息
1、組織結構
2、生產經營情況概要，包括詳細的企業功能風險分析表格
3、關聯交易信息，包括企業年度關聯交易財務狀況分析表格
4、其他信息，包括集團合並財務報表，相關關聯方的稅率等
5、轉讓定價方法的選擇和使用
6、對於公平交易的結果區間和實際結果進行可比性分析
The selection of audit targets will be focused on the following types of enterprises:
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Enterprises that have a large amount of related party transactions or have various types of related party transactions;
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Enterprises with long-term losses, marginal profits or fluctuating profits;
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Enterprises whose profit levels are lower than the industry;
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Enterprises whose profit levels obviously do not match with the functions performed and the risks assumed;
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Enterprises which have transactions with related parties registered in a tax haven;
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Enterprises which fail to submit annual filing information on its related party transactions or prepare contemporaneous documentation based on the STA rules; and
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Enterprises which obviously disobey the arm's length principle
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