中国移转计价简报(pdf 43页)
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资料简介：
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中国移转计价简报目录：
1、企业年度关联业务往来申报和转让定价同期资料准备要求
2、转让定价调查及调整
3、预约定价安排
4、成本分摊协议
5、德勤的方案
6、提问与讨论
中国移转计价简报内容提要：
转让定价同期资料应当包含以下详细信息
1、组织结构
2、生产经营情况概要，包括详细的企业功能风险分析表格
3、关联交易信息，包括企业年度关联交易财务状况分析表格
4、其他信息，包括集团合并财务报表，相关关联方的税率等
5、转让定价方法的选择和使用
6、对于公平交易的结果区间和实际结果进行可比性分析
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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