论文部分内容阅读
随着《中华人民共和国企业所得税法》实施及《特别纳税调整实施办法(试行)》(国税发[2009]2号)出台,短短几年中国已经有了较为完善的转让定价体制,并逐步成为世界转让定价体系的重要成员。特别是,在联合国最新公布的《发展中国家转让定价操作手册》中,中国税务机关起到了关键的作用,在其中撰写了《中国实践篇》,旨在针对《OECD转让定价指南》无法给出答案的一系列问题,诸如缺乏合适的可比公司、区域特定优势的量化及分配以及无形资产的认定和估值,提出自己的认识和见解。“区域特定优势”这一术语已成为当前经济学家和各国税务当局探讨的热门话题,本文将对此进行分析探讨并就如何利用相互协商程序(Mutual Agreement Procedure,MAP)和预约定价安排(Advance
With the implementation of the “Enterprise Income Tax Law of the People’s Republic of China” and the “Implementation Measures for Special Tax Adjustments (Trial Implementation)” (Guo Shui Fa [2009] No. 2), China has already had a relatively complete transfer pricing system in a few short years and gradually Become an important member of the world transfer pricing system. In particular, China’s tax authorities played a key role in the latest UN Operational Manual on Transfer Pricing for Developing Countries, in which they wrote “China’s Practical Articles,” aiming to address the OECD’s Transfer Pricing Guidelines Answers to a series of questions, such as the lack of a suitable comparable company, the quantification and distribution of specific advantages of the region, and the identification and valuation of intangible assets, put forward their own understanding and insights. The term “regional specific advantages” has become a hot topic explored by current economists and tax authorities in various countries. This article will analyze and discuss how to use Mutual Agreement Procedure (MAP) and booking pricing arrangements Advance