2015-04-07 中国转让定价网

“关联交易同期资料准备实务操作指南系列”应微友要求再次分享大家

TPPERSON(转让定价人）2015年3月24日

“同期资料准备实务操作指南系列”在2014年3月TPPERSON共计已经完成十二个小部分，同时“中国转让定价网（ID:TPPERSON）”公众微信号在2014年3月份刚开通时曾连续十二天向各位微友推送。应部分微友的要求现将这十二部分内容根据目前的实际情况进行修改后再次分十二天推送大家，敬请大家关注。同时温馨提醒转载的同仁麻烦务必注明来源：深圳思迈特财税咨询（中国国际税法智库），作者:TPPERSON(转让定价人）张学斌。

2014年度关联交易同期资料准备或业务合作，敬请咨询中国本土最专业、从业时间最早（超过17年）、服务客户最多（超过100家其中APA6例）的深圳思迈特财税咨询（中国国际税法智库）。具体可联系谢维潮老师 0755—82810900 13088827747 或Email:xieweichao@cntransferpricing.com

关联交易同期资料准备实务操作指南之十:可比公司的筛选问题

作者：TPPERSON

一、主要问题

1、在目前中国的特别纳税调整税制中，对可比公司的筛选并没有相应的规定，所以企业或咨询顾问机构采用的可比公司筛选步骤或流程比较混乱；

2、由于目前很多企业或咨询顾问机构并没有购买OSIRIS数据库中原始财务数据，从而在进行可比公司筛选时无法进行定量指标的筛选，如销售费用、研发费用指标等；

3、对于定量指标的标准也不一致或选择的标准没有充足的理由，如为何选择研发费用与营业收入的比率小于3%的标准进行可比公司的筛选等等。

二、专业实务建议

A、可比公司的筛选流程（Theprocess of comparability analysis）

1、OECD: comment on aseries of draft issues notes in 10 May 2006.

Step 1:Broad based analysis of tax payers circumstances.

Step 2:Years to be covered.

Step 3:Review of thecontrolled transactions under examination.

Step 4:Review of existing internal comparables, if any.

Step 5:Determination of available sources of information onexternal comparable .

Step 6:Choice of the relevant TP Method.

Step 7:Identification of potential comparables

Step 8:Determination of and making adjustments, if necessary.

Step 9:Determination of the arm’s length range.

Step 10:Implementation of support processes.

2、The latest of OECDTPG 3.4 (22 July 2010):Typical process of comparability analysis to identify the“most reliable comparables”.

Step1:Determination of years to be covered.

Step2:Broad-based analysis of the taxpayer’s circumstances.

Step3:Understanding the controlled transaction (s) underexamination, based in particular on a functional analysis, in order to choosethe tested party (where needed), the most appropriate transfer pricing methodto the circumstances of the case, the financial indicator that will be tested(in the case of a transactional profit method), and to identify the significantcomparability factors that should be taken into account.

Step4:Review of existing internal comparables, if any.

Step5:Determination of available sources of information onexternal comparables where such external comparables are needed taking intoaccount their relative reliability.

Step6:Selection of the most appropriate transfer pricing methodand, depending on the method, determination of the relevant financial indicator(e.g. determination of the relevant net profit indicator in case of atransactional net margin method).

Step7:Identification of potential comparables: determining thekey characteristics to be met by any uncontrolled transaction in order to beregarded as potentially comparable, based on the relevant factors identified inStep 3 and in accordance with the comparability factors set forth at paragraphs1.38-1.63.

Step8:Determination of and making comparability adjustmentswhere appropriate.

Step9:Interpretation and use of data collected, determinationof the arm’s length remuneration.

OECDTPG中典型的9步法流程;

1、确定涉及的年份；

2、全面分析纳税人的具体情况；

3、理解需要检查的（一个或多个）受控交易，尤其通过功能分析进行理解，以便（需要的话）选择出被测试方，确定最适合该案的转让定价方法，确定需要测试的财务指标（如果使用交易利润法的话），确定重要的、需要考虑的可比因素；

4、如果已有内部可比物，对它们进行检查；

5、如果需要外部可比物，且外部可比物的来源可靠，那么确定通过哪些渠道可以得到关于外部可比物的信息；

6、选择最合适的转让定价方法，且根据所选方法，确定相关的财务指标（例如，如果选择的是交易净利润法，那么就确定相关的净利润指标）；

7、确定潜在的可比物：确定非受控交易能够满足重要的特征，以便将其作为潜在的可比物，要根据第3步中确定的相关因素、且需要依据可比分析的几个因素进行；

8、合适的情况下，确定并进行可比调整；

9、解释并使用收集到的数据，确定符合独立交易原则的报酬。

3、The Latest of U.S.Treasure Regulation Section 1.482-1:

Initial identification and screening checklist:

Profile of transactions:

Profile affiliated group

Profile controlled transactions

Establish comparability benchmarks

Geographic, product/service market

Mix of functions, level of market

Business mix

Scale of operations

Independence

Financial disclosure

Relevant period

Initial identification and screening

Geographic market

Broad businessclassification

Functional mix

Scale of operations

Ownership structure

Secondary identification ,verification and selection

Detailed company-specific information

Complete financial information

Company interviews

4、在中国，建议按如下税务机关一般认可的步骤或流程进行可比公司的筛选：

①产品或行业代码：相同或类似；

②地域：中国－大中华－亚太—全球；

③独立性标准：选择独立性指标为A或者U的公司；

④财务数据连续三年完整；

⑤财务数据连续三年不亏损；

⑥定量分析：功能性费用比例、研发费、销售费、销售规模、区间如何设定？

⑦定性分析：产品与主营业务构成及变化

B、可比公司的筛选标准 Screening Criteria of Comparables

Thelatest of OECD TPG 3.43（22 July 2010) : In practice, bothquantitative and qualitative criteria are used to include or reject potentialcomparables. Examples of qualitative criteria are found in product portfoliosand business strategies. The most commonly observed quantitative criteria are:

Size criteria in terms of Sales, Assets or Number of Employees.The size of the transaction in absolute value or in proportion to theactivities of the parties might affect the relative competitive positions ofthe buyer and seller and therefore comparability.

Intangible-related criteria such as ratio of Net Value ofIntangibles/Total Net Assets Value. They may be used for instance to exclude companies with valuableintangibles or significant R&D activities when the tested party does notuse valuable intangible assets nor participate in significant R&Dactivities.

Criteria related to the importance of export sales (ForeignSales/Total Sales), where relevant.

Criteria related to inventories in absolute or relative value,where relevant.

Other criteria to exclude third parties that are in particularspecial situations such as start-up companies, bankrupted companies, etc. whensuch peculiar situations are obviously not appropriate comparisons.

在中国，建议参考以上OECDTPG的筛选标准，以受控企业或测试企业的规模大小（如收入、资产及人数等）、功能风险分析及关联交易类型分析为基础选定定量指标的筛选标准。