商道求索札记： 十 转移定价

转移定价面面观

Transfer pricing in all its facets

转移定价，通常是跨国公司的母公司与子公司之间、子公司与子公司之间提供产品、劳务或技术所确定的定价。因为涉及到价格的合理性及不同国家的税务等方面，所以重要。

Transfer pricing is usually the pricing determination between the parent company and the subsidiary, or between the subsidiaries within the multinational corporation, for the provision of goods, services or technology. It is important because it involves the reasonableness of the price and the taxation of different countries.

A

假设公司A的在X国生产某产品P，卖给在Y国的该公司的子公司B。如果市价是100美元一件的话，定价可以是100美元，也可以是90美元，还可以是110美元，或其它价格。究竟是什么价格呢？这就是转移价格要面对的问题。

Suppose company A manufactures a product P in country X and sells it to the company's subsidiary B in country Y. If the market price is $100 a piece, the price can be $100, $90, $110, or whatever. What exactly is the price? That's the determination with transfer pricing.

B

确定转移定价的最直接的方法是参考无关联公司做同类业务的价格，但有时市场上找不到这样的参照。这样，成本加价的方法就派上用场。这一方法中最基本的计算是产品的生产成本加上卖方的利润，就是出卖方所希望的价格。然后，需经过买方的核查并经双方讨论同意。

The most straightforward way to determine transfer pricing is to refer to arm’s length transactions for pricing, but sometimes such a reference is not available in the market. In this way, the method of cost markup comes to being. The most basic calculation in this method is that the cost of production of the product plus the seller's profit is the price that the seller wants. Then, it needs to be verified by the buyer and discussed and agreed by both parties.

C

销售减价，也是方法之一。买方用该产品在市场上能卖出的价格（必须是客观的），减去买方希望得到的利润，就是买方提出的转移定价。这两项都须经卖方核实、双方经洽谈最后达成协议方成。这也是外部市场不存在的情况下确定转移价格的一种方法。

Selling price minus is also one of the methods for transfer pricing when arm’s length transactions cannot be found. The price at which the buyer can sell the product in the market (which must be objective), minus the profit that the buyer wants to obtain, is the transfer pricing proposed by the buyer. Both of these items must be verified by the seller and the parties negotiate and finally reach an agreement. It is also a way to determine the transfer price in the absence of an arm-length transaction in the market.

D

当外部市场存在时，亦即市场上有非关联方也在交易同样的产品。这样，非关联方交易时的价格就可作为转移定价的重要参照。

When an external market exists, i.e. there are unrelated parties（arm’s length）in the market who are also trading the same product. In this way, the price at the time of the transaction of the arm’s length party can be used as an important reference for transfer pricing

E

因为买方和卖方分别所在国的税率可能不同。这样，跨国公司有可能通过价格转移，将利润尽可能多地转移到税率相对低的一方。在这种情况下，税率高的所在国就减少了税收。

Tax rates may be different in the respective countries where the buyer and the seller are located. In this way, it is possible for multinationals to transfer as much of their profits as possible to the party with a relatively low tax rate through price transfer. In this case, the country with the higher tax rate reduces the tax revenue.

F

买方和卖方分别所在国都会有相应的法规来管理跨国关联公司间的产品定价。

Both the buyer and the seller are located in countries that have regulations governing the pricing of products between multinational affiliates.

G

买方或卖方所在国的税务机构，为了确保跨国公司留在该国纳税的利润数额（或比例）是合理的，分别可能对所在国的公司进行审计。

以买方所在国为例，税局为了确定买方（即进口公司）在该国的利润是否合理，可能要求买方提交准确、全部的购销资料，特别是与利润有关的资料。然后，将税前利润与该国运营方式类似，做同类产品或可比较产品的若干家公司的利润进行比较。如果被审计公司的税前利润与这些公司的利润相似甚至还高，就可能认为被审计公司的产品定价是合理的。如果明显低于这些公司的利润，又没有可以接受的关于利润低的解释，就可能被裁定有利用定价将利润转到他国的嫌疑。

The tax authorities of the country where the buyer or the seller is located may separately audit the company in their respectivecountry in order to ensure that the amount (or proportion) of the profits that the multinational company remains in that country to pay taxes is reasonable. For example, in the country where the buyer is located, in order to determine whether the buyer(i.e., the importing company)has reasonable profits in that country, the tax authority may require the buyer to submit accurate and complete information about the purchase and sale, especially the information related to profits. Thebefore-tax profit is then compared to the profits of several companies that do similar or comparable products in a similar way of operating in the country. If the audited company'sbeforetax profit is similar to or even higher than the profit of these companies, it may be considered that the pricing is reasonable. If the profits of these companies are significantly lower and there is no acceptable explanation for the low profits, they may be found guilty of using pricing to transfer profits to other country.

H

中澳税收协定及相互协商程序

“中澳税收协定”是《中华人民共和国政府与澳大利亚政府对所得避免双重征税和防止偷漏税的协定》的简称。依据这一协定，有一相互协商程序（Mutual Agreement Procedure,简称MAP）。

中澳税收协定第25条明确规定了MAP机制，允许纳税人因协定解释或适用引发的争议（如双重征税，征税不符合协定等）向本国税务机关提出申诉，由两国税务当局协商解决。

Australia-China Tax Treaty and Mutual Agreement Procedures

“The Australia-China Tax Treaty” is the abbreviation of《The Agreement between the Government of the People's Republic of China and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income》. Under this agreement, there is a《Mutual Agreement Procedure (MAP)》.Article 25 of the China-Australia Tax Agreement clearly stipulates the MAP mechanism, which allows taxpayers to file complaints with the tax authorities of their home countries for disputes arising from the interpretation or application of the agreement (such as double taxation, taxation not in accordance with the agreement, etc.), which will be resolved through negotiation between the tax authorities of the two countries.

价格转移与相互协商程序

避免重复纳税是通过相互协商程序可解决的重要课题之一。比如说，买方所在国的税局裁定，买方公司用定价将本应留在该国的100万元转移到位于另一国的卖方去了，要求买方公司，补交这100万元的公司所得税。在这种情况下，根据不重复纳税的原则，就可申请启动相互协商程序，卖方可能将这100万元在该国缴的税退回来。

Price Transfer and Mutual Agreement Procedures Avoiding double taxation is one of the important issues that can be resolved through the mutual agreement process. For example, the tax authority of the buyer's country ruled that the buyer company used the fixed price to transfer the $1 million that should have remained in the country to the seller in another country, and required the buyer company to pay the $1 million in corporate income tax. In this case, in accordance with the principle of non-double taxation, an application can be made to initiate a mutual agreement procedure, and the seller may refund the tax paid for the $1 million to his country.

J

相互协商程序的执行

相互协商程序，执行起来往往比较复杂，因为双方税局对同一笔利润是否为合法转移，有时会有不同的认知和裁定。例如，上面提到的100万元是否确实是利润转移，虽然买方所在国税局认为，是转移到卖方所在国去了，卖方所在国可能不这样看。双方通过反复协商讨论，可能得出不通的结论。

这种协商过程，通常花时较长，几月甚至几年。纳税人往往还需专业人士协助。

Implementation ofMutualAgreementProcedures

The implementation of theMutualAgreementProcedure is often complicated, because the tax authorities of the two sides sometimes have different perceptions and rulings on whethera given amount ofprofitis a legitimate transfer.for example, theaforementioned $1 million;thetax authoritiesof the buyer'scountry mayregardthat it isatransferfor paying less taxto the seller's country,butthe seller's country may not see it that way. Through repeatedback andforth discussions. This negotiation processcantake a long time, months or even years. Taxpayers often also need the assistance of professionals.

K

跨国公司最佳的做法是，学习和了解所涉及的不同国家关于转移定价的法规。在定价过程中，既顾及到产品的成本，卖价和双方应得的合理利润，又遵守涉及国家的法规。

The best practice for multinationals is to learn and understand the transfer pricing regulations of the different countries involved. In the pricing process, the cost of the product, the selling price and the reasonable profit due to both parties are taken into account, and the laws and regulations of the country concerned are observed.

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