第6章国际税收.pptVIP

Chapter 6: Tax management of transfer pricing (转让定价的税务管理) 6.1 The laws and regulations of transfer pricing in tax management (转让定价税务管理法规) 6.2 The principles and methods of examing and adjusting transfer-pricing (转让定价审核、调整的原则与方法) 6.3 Advance pricing agreement (APA,预约定价协议) 6.4 OECD’s transfer-pricing report(经合组织的转让定价报告) 6.5 Laws and regulations of transfer pricing in China (我国的转让定价税务管理法规) 6.1 The laws and regulations of transfer pricing in tax management (转让定价税务管理法规) 6.1.1 Origin and development of laws and regulations of transfer-pricing in tax management(转让定价税务管理法规的产生和发展) 6.1.2 Judgment of related enterprise (关联企业的判定) 6.1 The laws and regulations of transfer pricing in tax management (转让定价税务管理法规) 6.1.1 Origin and development of laws and regulations of transfer-pricing in tax management(转让定价税务管理法规的产生和发展) 1.世界上最早的转让定价法规于1915年在英国颁布 (regulation)。 2.美国在这方面是最早通过立法采取行动的国家(statute or code)。 3.20世纪80年代以后，西方国家尤其是美国都不同程度地强化了本国的转让定价法规，在执法方面也更加严格。 4.90年代开始，一些发展中国家也开始重视转让定价的税务管理工作。 6.1 The laws and regulations of transfer pricing in tax management (转让定价税务管理法规) 6.1.2 Judgment of related enterprise (关联企业的判定) Transfer pricing focuses on deals among the multinational related enterprises. First of all, it is important to judge whether they are related or not in order to do anti-avoidance tax.(转让定价法规针对的是跨国关联企业之间的交易作价。正确运用转让定价法规进行反避税，首先就要准确地判定交易双方是否是关联企业) 6.1 The laws and regulations of transfer pricing in tax management (转让定价税务管理法规) Relationship among the related enterprises mainly reflects in three aspects:management, control, and capital.(企业之间的关联关系主要反映在三个方面，即管理、控制和资本)。OECD and UN Model Treaty regulate that related Co.satisfy one of following conditions.(《经合组织范本》和《联合国范本》都规定，凡符合下述两个条件之一者，便构成跨国关联企业的关联关系)： 1. Enterprise of one contracting member participates in other contracting-member enterprise’s management,control, and captial directly or indirectly.(缔约国一方企业直接或间接参与缔约国另一方企业的管理、控制或资本)； 2.Same person participates in one and other contracting member’s ente