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在我国,一些从事合约生产或者研发的关联交易大都使用成本加成法作为转让定价的方法。《特别纳税调整实施办法(试行)》第二十五条指出,成本加成法通常适用于有形资产的购销、转让和使用,劳务提供或资金融通的关联交易。成本加成法以关联交易发生的合理成本加上可比非关联交易毛利作为关联交易的公平成交价格。可比非关联交易毛利就是所谓的“成本加成”金额,是关联交易的合理成本乘以可比非关联交易成本加成率的金额。经济合作与发展组织(OECD)
In our country, some related party transactions engaged in contract production or research and development mostly use the cost plus method as the method of transfer pricing. Article 25 of the Measures for the Implementation of Special Tax Adjustments (for Trial Implementation) states that the cost plus method generally applies to the connected transactions of the purchase, sale, transfer and use of tangible assets, provision of labor services or financing. The cost plus method is based on the reasonable costs incurred in connected transactions plus the gross profit of comparable unrelated party transactions as the fair transaction price of connected transactions. The gross margin of comparable unrelated transactions is the so-called “cost plus” amount, which is the sum of the reasonable cost of a connected transaction times the non-connected transaction cost plus rate. Organization for Economic Co-operation and Development (OECD)