转让定价案例研究(修改)

转让定价案例研究

CASE STUDY – PRICING IMPORTED GOODS

进口产品定价

Step 1: Selection of a Transfer Pricing Case - Checking the Tax Return

步骤1：选择一个转让定价案例–核对所得税申报表

Parent company Y in state B is a manufacturer of many kinds of sewing machines. Its subsidiary X is its exclusive distributor of high-grade (type S) sewing machines in the state A market. These are sold largely into the small business market, although some are bought for domestic use, where the type has achieved a significant presence in the top end of the market.

在B国的母公司Y是多种型号缝纫机的生产商。它的子公司X是它在A国市场高级（S 型）缝纫机的独家分销商。尽管有些国内用户，这些缝纫机的专业市场较窄；在这个市场上，该型号在市场高端有显著的地位。

You are a tax inspector in State A and get the following information on X and Y.

你是A国的税收稽查员并得到下列关于X和Y的信息。

Income Statement of X (currency unit in state A is the P)

X的收入报表（A国的货币单位是P）

Sales, gross profit and gross profit rate of Y (currency unit in state B is the Q)

Y的销售额，毛利润和毛利润率（B国的货币单位是Q）

Q1-1 What are your initial thoughts?

你首先想到了什么？

Q1-2 Would you make any further enquiries?

你会进一步询问吗？

Q1-3 What further information would you like?

你会需要哪些进一步的信息？

进口产品定价步骤2

Step 2: Data and Information

步骤2：数据和信息

You should be concerned about the fact that the gross profit rate of X has decreased in 1999 due mainly to a sharp increase in the losses on inventory. By contrast, the gross profit rate of its parent, Y, which manufactures the sewing machines has not shown any such decrease. At this stage you cannot be sure whether there is a problem but a further scrutiny of controlled transactions between X and Y is clearly necessary.

你应该注意一个事实，即主要由于存货损失的急剧增加，X的毛利润率在1999年已经下降了。但是，生产缝纫机的母公司Y的毛利润率没有显示类似的下滑。在这个阶段，你还不能确定是否有问题，但是有一点很清楚，就是必须对X和Y之间的受控交易作进一步的审查。

In order to decide if there is a transfer pricing problem further data and information is necessary, both concerning X and Y, as well as comparative information on the market for distributing sewing machines in State A. Ideally the following information should be obtained: 为了确定是否存在转让定价问题，必须获得进一步数据和信息。理想的是能够获得下列信息：

- Information on the controlled transactions between X and Y, such as tax returns, full financial statements (balance sheets, profit and loss accounts and further detailed breakdowns of income and expenses) , distribution contracts, production and sales plan, catalogue of goods, market strategy, record of negotiation for pricing, details of prices and conditions charged and any other internal company documents relating to the distribution activity.

-关于X和Y之间受控交易的信息，比如报税单，全部财务报表（平衡表，利润和损失账目，收入和费用明细表），分销合同，生产和销售计划，产品目录，市场战略，定价谈判纪录，详细价格和条件以及和分销活动有关的公司内部文件。

- Similar types of data and information from other unrelated enterprises distributing sewing machines in Country A to be used as comparables to the controlled transactions between X and Y; and

-在A国分销缝纫机的其它非关联企业的类似数据和信息，以用作X和Y之间受控交易的可比物；还有

- other potentially relevant information, including that covering economic circumstances such as market share and scale of activities of possible comparable distributors.

-其它有潜在关联的信息，包括经济环境，如可能作为可比分销商的市场份额和活动规模方面的信息。

However, it is rather unusual for the tax authority to be able to obtain all the information it would like!

无论如何，税务局一般都很难搞到所需要的所有信息。

Suppose you cannot obtain detailed information on Company Y (perhaps there is no tax treaty between country A and country B) but you are able to get further information on domestic taxpayers for the purposes of conducting a transfer pricing audit on another taxpayer. Accordingly, you can start to compare the wholesale prices charged for sewing machines between the associated enterprises Y and X with those charged between independent enterprises which, by definition, will be at arm’s length. This is known as a ―comparability analysis‖ (see 1.15 to 1.35 of the OECD Transfer Pricing Guidelines) and is an essential first step in any transfer pricing enquiry. Such an analysis will be initially based on information available from Company X and other domestic taxpayers and some commercial databases may also be available to help find comparables.

假设你不能搞到关于Y公司的详细信息（或许A国和B国没有税收协定），但是你能够获得关于国内纳税人的进一步信息以便对另一个纳税人作转让定价审计。因此，开头你可以把关联企业Y和X之间的缝纫机批发价格和独立企业之间的批发价格进行比较；根据定义，这个价格将是公平独立的价格。这就是―可比性分析‖（见OECD转让定价准则1.15至1.35），这是所有转让定价调查的必不可少的第一步。这种分析在开头是根据从X公司和其它国内纳税人获得的信息。有一些商业数据库也可用来帮助寻找可比物。

In this case suppose you find unrelated distributors Company V and Company W in Country A who also distribute sewing machines manufactured by Y. They purchase similar quantities of sewing machines of type T, a middle to top range model marketed for domestic-use, from Y, and distribute it in State A market. Despite being marketed for domestic use type T has achieved