原创 2016-12-29 吕树华 中翰联合中翰联合

“价格明显偏低且无正当理由”税收风险梳理

 Alfred Lv 中翰国际-转让定价技术中心

税务机关和纳税人在判别交易价格是否公允，是否存在税法规定的“价格明显偏低且无正当理由”的情况中，现行的法律并未对此进行详细的判别，依旧需要专业办税人员的经验进行判断。

 

一、价格明显偏低合规界限

 

“价格明显偏低”是以上主题的要素或事实之一。

 

市场交易价格是由非关联第三方之间协商确定的，市场交易价格同时也被认为是公允价格。在市场环境中非关联第三方间交易被认为是公允的，因为市场环境中企业都是以追求利益最大化为目标，其不会将自身利益无条件让渡他人。

 

价格明显偏低出现在以下法律法规中：

 

《税收征管法》第三十五条第六款规定：纳税人申报的计税依据明显偏低，又无正当理由的，税务机关有权核定其应纳税额。

 

增值税：《中华人民共和国增值税暂行条例实施细则（2011年修订）》第十六条　纳税人有条例第七条所称价格明显偏低并无正当理由或者有本细则第四条所列视同销售货物行为而无销售额者，按下列顺序确定销售额……

 

消费税：中华人民共和国消费税暂行条例（2008年修订）第十条　纳税人应税消费品的计税价格明显偏低并无正当理由的，由主管税务机关核定其计税价格。

 

土地增值税：《土地增值税暂行条例》第九条转让房地产的成交价格低于房地产评估价格，又无正当理由的，税务机关可以按照房地产评估价格计算征收。

 

契税：《契税暂行条例》第四条前款成交价格明显低于市场价格并且无正当理由的，或者所交换土地使用权、房屋的价格的差额明显不合理并且无正当理由的，由征收机关参照市场价格核定。

 

但是，在企业所得税和个人所得税两个所得税法的层面，我们是没有看到直接对价格明显偏低且无正当理由的明确规定（当然，大家可以认为，仍然可以用征管法第三十五条去对价格明显偏低进行调整）：

 

个人所得税：《个人所得税法实施条例》中第十条个人取得的应纳税所得，包括现金、实物和有价证券。所得为实物的，应当按照取得的凭证上所注明的价格计算应纳税所得额；无凭证的实物或者凭证上所注明的价格明显偏低的，由主管税务机关参照当地的市场价格核定应纳税所得额。所得为有价证券的，由主管税务机关根据票面价格和市场价格核定应纳税所得额。但这个核定应该是对非货币所得的货币计量的核定，并非我们本文对交易价格明显偏低无正当理由的核定。

 

企业所得税：《企业所得税法》中对于关联交易的规定，即第四十一条：企业与其关联方之间的业务往来，不符合独立交易原则而减少企业或者其关联方应纳税收入或者所得额的，税务机关有权按照合理方法调整。

 

在现行法律法规中并未对价格明显偏低进行明文规定，但我们可以在《合同法》司法解释中找到部分依据，根据合同法司法解释（二）第十九条释义：转让价格达不到交易时交易地的指导价或者市场交易价百分之七十的，一般可以视为明显不合理的低价。

 

二、无正当理由判别

 

“无正当理由”是以上主题的另一要素或事实。

 

现行税制都有对“价格明显偏低且无正当理由”的涉税处理规定，但现行各项规定和政策法规均未解决税企双方普遍关注的问题，即在“价格明显偏低”行为中，哪些属于“正当理由”，哪些属于“不正当理由”，对此尚没有一个明确、具体、统一的认定标准和操作规范。在实际工作中，经办者大多以个人经验和对政策的理解来处理，缺乏法律严肃性。有时，企业提出的理由从企业与职工的角度看属于“正当理由”，但从税收法律法规的角度看，可能成为“不正当理由”。

 

在正当理由的判断过程中股权转让的正当理由存在明文规定，规定如下：《股权转让所得个人所得税管理办法(试行)》(国家税务总局公告2014年第67号)规定，具合理性的偏低交易价格主要是指以下情形：（一）所投资企业连续三年以上(含三年)亏损；（二）因国家政策调整的原因而低价转让股权；（三）将股权转让给配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹以及对转让人承担直接抚养或者赡养义务的抚养人或者赡养人；（四）经主管税务机关认定的其他合理情形。

 

其他商业活动中对交易价格判别是否具有正当理由可参考《反不正当竞争法》，根据《反不正当竞争法》第十一条规定，纳税人交易价格偏低，但符合下列情况的也可以作为合理商业目的的理由：（一）销售鲜活商品；（二）处理有效期限即将到期的商品或者其他积压的商品；（三）季节性降价；（四）因清偿债务、转产、歇业降价销售商品。

 

正当理由的适用，在中国区的案例中，如因价格较低引起的某一区、县区域的增值税税款下降，因中国财政体制原因，企业可能面临持续扩大的税收风险。

 

三、价格明显偏低且无正当理由对税务机关调整方式的限制

 

当交易价格出现明显偏低且无正当理由时，税务机关有权对其销售额进行调整。

例如，根据《中华人民共和国增值税暂行条例实施细则（2011年修订）》第十六条　纳税人有条例第七条所称价格明显偏低并无正当理由或者有本细则第四条所列视同销售货物行为而无销售额者，按下列顺序确定销售额：

　　（一）按纳税人最近时期同类货物的平均销售价格确定；

　　（二）按其他纳税人最近时期同类货物的平均销售价格确定；

　　（三）按组成计税价格确定。组成计税价格的公式为：

　　组成计税价格=成本×（1+成本利润率）

　　属于应征消费税的货物，其组成计税价格中应加计消费税额。

公式中的成本是指：销售自产货物的为实际生产成本，销售外购货物的为实际采购成本。公式中的成本利润率由国家税务总局确定。

 

其中第三种按照组成计税价格计算销售额中，成本利润率由税务总局确认。根据《国家税务总局关于印发<</span>增值税若干具体问题的规定>的通知》（国税发[1993]154号）第二条第（四）款规定，纳税人因销售价格明显偏低或无销售价格等原因，按规定需组成计税价格确定销售额的，其组价公式中的成本利润率为10%。但属于应从价定率征收消费税的货物，其组价公式中的成本利润率，为《消费税若干具体问题的规定》中规定的成本利润率。

 

综上，在交易价格是否明显偏低，是否存在正当理由，仍需办税人员凭借办税经验和事实进行判别。

 

（本文略去“营改增”2016年发布文件中的“纳税人提供应税服务的价格明显偏低或者偏高且不具有合理商业目的”的描述、消费税和常设机构利润分割等进一步内容。“合理商业目的和经济实质”最明显出现在中国一般反避税（GAAR）的相应法律规定中。）

 

“Priceis obviously low and without justifying grounds” The review of tax risk in China

 

Alfred Lv, Wisemove International-transfer pricing technical center

When tax administration and taxpayer judge whether the trading price is reasonable, and whether there is the case that “price is obviously low and without proper justification” as set out in Tax Law, the available law can’t provide a detailed distinction. It still relies on the experience of professional tax officers to make  judgements.

I “Price is obviously low” compliance line

“Price is obviously low” is one of the element or fact of the topic above.

Market trading price is determined by negotiation between the unassociated third partners, it’s also regarded as a reasonable price.In the market circumstances, the transaction between unassociated third partners is thought reasonable, since the enterprises in market circumstances have the goal of maximizing profit, and won’t unconditionally transfer its own benefit to others.

The obviously low price appears in the following laws and regulations:

According to Article 35-(6) of The Law of People’s Republic of China on the Administration of Tax Collection,where the basis for assessing tax declared by the taxpayer is obviously on the low side and without justifying grounds, tax authorities shall have the power to assess the amount of tax payable by him.

Value-added Tax: according to Article 16 of Rules for the Implementation of the Provisional Regulations on Value Added Tax of the People’s Republic of China(revised 2011), When a taxpayer's goods are sold or services taxable provided at aconspicuously low price without a proper reason as cited in Article 7 of the Regulations or when a taxpayer's activity without indication of the sales amount is deemed as sales of goods as provided in Article 4 of these Rules, the amount of sales shall be determined in order as follows...

Consumption Tax: According to Article 10 of Interim Regulations of the People's Republic of China on Consumption Tax(revised2008),  Where the taxable price of taxable consumer goods of a taxpayer is obviously low and without proper justification, the taxable price shall be determined by the competent tax authorities.

Land appreciation Tax: According to Article 9 of Provisional Regulations of The People’s Republic of China on Land appreciation Tax, when the transfer price of real estate is lower than the assessed value without proper justification, the tax shall be assessed according to the assessed value of the real estate.

Deed Tax: According to Article 4 of Provisional Rules of the People's Republic of China on Deed Tax, In case of realized price of the preceding paragraph obviously lower than the market price and without justifiable reasons or the difference in price for the land use right and housing exchanged is obviously irrational and without justifiable reasons, the basis shall be verified and determined by the collection organs with references to market price.

However, in the aspect of individual income tax law and enterprise income tax law, there is no direct clear regulation about obviously low price without proper justification (of course, you may think the Article 35 of The Law of People’s Republic of China on the Administration of Tax Collection can be used to adjust obviously low price).

Individual income tax: According to Article 10 of Regulations for the Implementation of the Individual income tax law of the People’s Republic of China, taxable income derived by individuals shall include cash, physical objects and negotiable securities. If the income is in the form of physical objects, the amount of taxable income shall be determined according to the price specified on the voucher obtained. If there is no receipt for the physical objects or if the price specified on the voucher is obviously on the low side, the tax authorities-in-charge shall determine the amount of taxable income by reference to the local market price, If the income is in the form of negotiable securities, the amount of taxable income shall be determined by the tax authorities-in-charge according to the face value and the market price.However, this is the determination of the amount of currency derived from non-currency, not of the obviously low trading price without proper justification.

Enterprise income tax: The Law of the People’s Republic of China on Enterprise Income Tax has regulations on the associated transaction, which is Article 41: The business transactions between Enterprises and their affiliates that reduce the taxable income or income of such Enterprises and their affiliates not in compliance with independent transaction principle, the taxation authority has the right to make an adjustment in accordance with reasonable methods.

The available law doesn’t have clear regulation on the obviously low price, but we can find some reference in Supreme People’s Court Interpretation on Certain Questions Concerning the Application of the Contract Law of the People’s Republic of China (II). According to the Article 19, a transfer price not reaching seventy percent of the recommended price or market price of the place of transaction may generally be deemed as a price that clearly is unreasonably low.

II The judgement about “without justifying grounds”

 

“Without justifying grounds” is the other element or fact of the topic above.

The available tax system has regulations involving tax on “price is obviously low and without justifying grounds”, but the available policies and regulations haven’t solved the problem generally focused by both taxation bureau and enterprise, which is no clear, specific, unified recognition standards and operating rules about the distinction of “justifiable reasons”and “unjustifiable reasons” in the action of “price is obviously low”. In the practical exercise, the handlers often rely on their individual experience and understanding about policy to deal with it, lacking the seriousness of law. In some cases, the reasons proposed by enterprise are justifiable from the perspective of enterprise and employees, whereas maybe unjustifiable from the perspective of tax law and regulation.

There is clear regulation on the justifiable reasons of equity transfer in the judging process of justifiable reasons: according to the Administrative Measures for Individual Income Tax on Incomes from Equity Transfer(Trail)(Announcement of the State Administration of Taxation[2014]No.67), with respect to the apparently low income from equity transfer, any of the following circumstances shall be deemed to be with legitimate grounds:(1) the invested enterprise have been enduring loss for continuous more than three years(three years included); (2) the equities are transferred at a low price due to the adjustment of the policy of the State;(3) the equities are inherited by or transferred to the spouse, parents,children, grandparents, grandchildren, siblings and the persons assuming the obligation to provide direct support to the transferor as proven by the legally effective personal status relationship certificates; (4) other reasonable circumstances which may be justified by valid evidence provided by the transferor and the transferee.

In other business activities,judging whether the trading price has proper justification may refer to Law of the People's Republic of China for Countering Unfair Competition, the article11 of which defines: a taxpayer sells its or his goods at a low price, such sales do not come under acts of unfair competition in ant of the following events.(1) Selling fresh goods;(2) disposing of goods the useful life of which is about to expire, or of other overstocked goods;(3) seasonal lowering of prices;(4) selling goods at lowered prices for paying off debts, changing the line of production or closing the business.

When applying the justifiable reason to cases in China, if the low price causes the reduction of value-added tax in certain district or county, on account of China’s financial management system, enterprises may face continually increasing tax risks.

III The restrictions for adjustment method of tax authorities when the price is obviously low without a proper reason

When the trading price is obviously low without aproper reason, the tax authorities shall have power to adjust the sales amount.

For example according to Article 16 of Rules for the Implementation of the Provisional Regulations on Value Added Tax of the People's Republic of China(revised 2011)（after business tax replaced by value-added tax, the relevant files also have the same sales amount identification order） , When a taxpayer's goods are soldor services taxable provided at a conspicuously low price without a proper reason as cited in Article 7 of the Regulations or when a taxpayer's activity without indication of the sales amount is deemed as sales of goods as provided in Article 4 of these Rules, the amount of sales shall be determined in orderas follows:

 

 (一) At the average price of the goods of the same category sold in the same month;

 

 (二) At the average price of the goods of the same category sold in a recent period of time;

 

 (三) At the taxable value of the goods. The formula for computing the taxable value is:

 

The taxable value = costs X (1+ ratio of profit to cost)

With regard to goods subject to consumption tax,the consumption tax shall be added to the taxable value thereof. 

The costs in the formula refer to actual production cost in the case of selling self-producing goods, and actual buying cost in the case of selling purchased goods. The ratio of profit to cost in the formula is determined by State Administration of Taxation.

When the amount of sales is determined at the taxable value of goods, the ratio of profit to cost in the formula is determined by State Administration of Taxation. According to Article 2-(4) of Announcement of the State Administration of Taxation on the Issuance of the Provisions on Some Specific Issues Regarding Value-Added Tax (GSF[1993]No.154), If the selling prices of the taxpayers are obviously low or the taxpayers have no selling prices and if the taxable prices shall be formed as required to determine the value of sales， the cost-profit ratio in the price-forming formula shall be 10%.But if the consumption tax of the goods shall be collected according to the ad valorem ratio， the cost-profit ratio in the pricing-forming formula shall be the cost-profit ratio specified in the Regulations on Some Specific Issues regarding Consumption Tax.

Above all, it still needs the tax officer’s experience and fact to judge whether the price is obviously and without proper reasons. If associated transaction is involved, it may relate to the anti-tax avoidance investigation of China’s tax authorities.

                    

(The description“Tax payers offer taxable services with obviously low or high prices and without reasonable business intention” in the issued document of “to replace the business tax with a value-added tax” in 2016,and some further discussions such as consumption tax and profit splitting of permanent establishment are left out in this article.“reasonable business intention and economic substance” appear most obviously in the laws and regulations of GAAR of China.)