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去年十月中旬,我随国家税务局组织的考察团赴日学习考察转让价格税制,一个月内,听取了日本、美国、德国和南朝鲜等四国有关转让价格税制的详细介绍,对转让价格税制有了进一步的认识,对推进我们今后的反避税工作有一定的作用。一、各国转让价格税制形式相同,实际做法有较大差异从我们在日期间所听取的四个国家转让价格税制的情况来看,各国的转让价格税制在形式上是相同的,即都是对关联公司交易业务中的转让定价,采取非受控价格法、再售价格法、成本加利法和其他合理方法等四种方法进行核定利润征税。但在实际做法上存在较大差异,主要表现在以下四个方面:
In mid-October of last year, I accompanied the delegation of the State Revenue Administration to study and study the transfer price tax system in Japan. Within a month, I heard a detailed introduction of the transfer tax system in Japan, the United States, Germany and South Korea, With further understanding, it will play a certain role in advancing our future anti-tax avoidance work. First, the national tax price of the transfer of the same form, the actual practice is quite different From the four countries we heard during the date of the transfer price tax situation, the transfer price tax in different countries in the form of the same, that is, The transfer pricing in the trading business of the related company adopts the four methods of uncontrolled price method, resale price method, cost-plus method and other reasonable methods to conduct the tax assessment of profits. However, there are big differences in practice, mainly in the following four aspects: