【特别关注】世界海关组织(WCO)发布《海关估价与转让定价指南》（2018年版）（含转让定价同期资料内容结构体系）

来源：世界海关组织(WCO)官网

TPPERSON按：2015年6月世界海关组织(WCO)发布了《海关估价与转让定价指南》第一版（2015年版），近日，世界海关组织(WCO)发布了《海关估价与转让定价指南》（2018年版），2018年版指南一共7章（详见如下中英文对照目录），其中第六章为新增加内容，同时增加了11个附件，特别关注11个附件中的国别实践、案例研究、常见转让定价术语汇编表及转让定价同期资料内容结构（详见附件）。特别提醒亲们关注的是深圳市思迈特财税咨询有限公司转让定价专业服务团队与上海市海华永泰律师事务所海关与国际贸易专业服务团队在2015年版指南出台时曾组织相关专业人士对本指南进行了翻译，目前深圳市思迈特财税咨询有限公司正在组织相关专业人士对2018年版指南重新进行翻译，TPPERSON微信公众号将会推相关翻译内容。

2018年度指南链接：http://www.wcoomd.org/en/topics/valuation/instruments-and-tools/guide-to-customs-valuation-and-transfer-pricing.aspx

 

CONTENTS

目录

CHAPTER 1 : INTRODUCTION 4

第一章 简介

1.1.WHO SHOULD READ THIS GUIDE?  4

1.1 谁应该阅读本指南？

1.2.WHAT IS THE ISSUE?    4

1.2.问题所在？

1.3.WHAT ARE THE BENEFITS ?      5

1.3有什么好处？

CHAPTER 2 : CUSTOMS VALUATION AND RELATED PARTY TRANSACTIONS      6

第二章 海关估价和关联交易

2.1.BACKGROUND TO CUSTOMS VALUATION METHODOLOGY        6

2.1.海关估价方法的背景

2.2.RELATED PARTY TRANSACTIONS: “TEST VALUES”     9

2.2.关联交易：“价格测试”

2.3.RELATED PARTY TRANSACTIONS: “CIRCUMSTANCES SURROUNDING THE SALE”        9

2.3.关联交易：“销售环境”

2.4.TRANSACTION VALUE – ADJUSTMENTS TO THE PRICE ACTUALLY PAID OR PAYABLE  10

2.4. 交易价格—对于已付或者应付价格的调整

2.5.ALTERNATE VALUATION METHODS      11

2.5.替代估价方法

CHAPTER 3 : AN INTRODUCTION TO TRANSFER PRICING    14

第三章：转让定价简介

3.1.WHAT IS TRANSFER PRICING? 14

3.1.什么是转让定价？

3.2.HISTORY AND CURRENT STATE OF PLAY    17

3.2历史和现状

3.3.LEGAL FRAMEWORK  19

3.3.法律体系

3.3.1.Domestic Legislation  19

3.3.1.国内法律

3.3.2.Tax Treaties       20

3.3.2.税收协定

3.3.3.OECD Transfer Pricing Guidelines   22

3.3.3.OECD转让定价指南

3.3.4.United Nations Practical Manual        23

3.3.4.UN转让定价操作手册

3.3.5.Other 24

3.3.5.其他

3.4.THE ARM’S LENGTH PRINCIPLE AND ITS APPLICATION IN PRACTICE   24

3.4.独立交易原则及其实践应用

3.4.1.Arm’s length principle     24

3.4.1.独立交易原则

3.4.2.Comparability     25

3.4.2.可比性分析

3.4.3.Transfer Pricing Methods   32

3.4.3.转让定价方法

3.4.4.Selection of Transfer Pricing Method 42

3.4.4. 转让定价方法的选择

3.4.5.Selection of Tested Party    43

3.4.5. 受测方的选择

3.4.6.Arm’s Length Range       44

3.4.6. 独立交易区间

3.4.7.Transfer Pricing Adjustments     45

3.4.7. 转让定价调整

3.5.DISPUTE AVOIDANCE AND RESOLUTION   47

3.5.避免和解决争议的办法

3.5.1.Advance Pricing Arrangements  47

3.5.1.预约定价安排

3.5.2.Mutual Agreement Procedure    47

3.5.2.相互协商程序

3.6.SELECTED PRACTICAL ISSUES 48

3.6.挑选的实践问题

3.6.1.Difficulties in obtaining comparable information   48

3.6.1.获得可比信息的困难

3.6.2.Secret Comparables    49

3.6.2.秘密可比性

3.6.3.Use of whole of entity financials as comparables   49

3.6.3.使用整体财务实体作为比较数据

3.6.4.Use of the profits based transfer pricing methods   50

3.6.4.采用基于利润的转让定价方法

3.6.5.Aggregation of controlled transactions       51

3.6.5.受控交易的加总

3.6.6.Business Restructurings and Typical Business Models       51

3.6.6.业务重组和典型业务模式

3.7.TRANSFER PRICING COMPLIANCE 52

3.7.转让定价遵从

3.7.1.Annual Reporting Schedules      52

3.7.1.年度报告计划

3.7.2.Transfer Pricing Documentation        52

3.7.2.转让定价同期资料

APPENDIX 1 : EXAMPLES OF FINANCIAL INDICATORS CALCULATIONS 54

附件1：财务指标计算案例

APPENDIX 2 : REFERENCES   56

附件2：参考资料

CHAPTER 4 : LINKAGES BETWEEN TRANSFER PRICING AND CUSTOMS VALUATION      57

第四章：转让定价与海关估价之间的关系

4.1.BACKGROUND      57

4.1.背景

4.2.PRACTICAL USE OF TRANSFER PRICING DOCUMENTATION    59

4.2.转让定价同期资料的实际运用

4.3.JOINT WCO – OECD CONFERENCES / WCO FOCUS GROUP    59

4.3 WCO-OECD的联合会议/WCO讨论小组

4.4.WORK OF THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION (TCCV)        60

4.4 海关估价技术委员会的工作

4.5.WCO COOPERATION WITH OECD AND WORLD BANK GROUP (WBG) 60

4.5 WCO与OECD和世界银行集团的合作

4.6.PRIVATE SECTOR VIEWS - ICC POLICY STATEMENT 61

4.6 企业的观点-国际商会政策声明

CHAPTER 5 : USING TRANSFER PRICING INFORMATION TO EXAMINE RELATED PARTY TRANSACTIONS    63

第五章：使用转让定价信息核查关联交易

5.1.INTRODUCTION   63

5.1 介绍

5.2.EXAMINATION OF THE PHRASE “CIRCUMSTANCES SURROUNDING THE SALE” IN ARTICLE 1.2 (A) OF THE AGREEMENT VIA USE OF TRANSFER PRICING DOCUMENTATION      63

5.2 通过转让定价同期资料的使用来检查协定1.2（A）项下的“销售环境”

5.2.1.Background        63

5.2.1 背景

5.2.2.Key challenges   64

5.2.2 主要挑战

5.2.3.Use of Advance Pricing Arrangements (APAs) and advance rulings for Customs valuation               67

5.2.3.预约定价协议的使用与海关估价的预先裁定

5.3.CUSTOMS VALUATION TREATMENT WHERE A TRANSFER PRICING AGREEMENT INDICATES THAT THE DECLARED CUSTOMS VALUE WILL BE ADJUSTED AT A LATER DATE 68

5.3 海关估价对转让定价协议载明的日后调整申报完税价格情形的处理方法

5.3.1.Background        68

5.3.1 背景

5.3.2.Possible Customs treatment of transfer pricing adjustments        69

5.3.2 海关对转让定价调整可能采取的措施

5.3.3.Final determination of the Customs value following transfer pricing adjustments      70

5.3.3.遵循转让定价调整的海关估价的最终确定

5.3.4.Practical challenges   71

5.3.4.实践的挑战

CHAPTER 6 : RAISING AWARENESS AND CLOSER WORKING      72

第六章 提高认识及密切工作合作

6.1.INTRODUCTION   72

6.1.介绍

6.2.GOOD PRACTICES FOR CUSTOMS VALUATION POLICY MANAGERS   72

6.2. 海关估价政策管理者的良好实践

6.3.GOOD PRACTICES FOR BUSINESS    73

6.3.企业的良好实践

6.4.GOOD PRACTICES FOR TAX ADMINISTRATIONS   73

6.4.税务管理者的良好实践

ANNEX I : NATIONAL INITIATIVES    75

附件1：各国的行动

ANNEX II : MEETING OF THE FOCUS GROUP ON TRANSFER PRICING BRUSSELS, 26 OCTOBER 2007 – RECOMMENDATIONS  81

附件2：2007年10月26日布鲁塞尔转让定价讨论小组会议—提议

ANNEX III : TECHNICAL COMMITTEE ON CUSTOMS VALUATION - COMMENTARY 23.1 82

附件3：海关估价技术委员会—评论23.1    

ANNEX IV: TECHNICAL COMMITTEE ON CUSTOMS VALUATION – COMMENTARY 4.1 84

附件4：海关估价技术委员会—评论4.1

ANNEX V :TECHNICAL COMMITTEE ON CUSTOMS VALUATION – CASE STUDY 10.1   86

附件5：海关估价技术委员会—案例研究10.1

ANNEX VI :TECHNICAL COMMITTEE ON CUSTOMS VALUATION – CASE STUDY 14.1   89

附件6：海关估价技术委员会—案例研究14.1

ANNEX VII :TECHNICAL COMMITTEE ON CUSTOMS VALUATION – CASE STUDY 14.2   93

附件7：海关估价技术委员会—案例研究14.2

ANNEX VIII : ICC POLICY STATEMENT    97

附件8：国际商会政策声明

ANNEX IX : A GLOSSARY OF COMMON TRANSFER PRICING TERMS    106

附件9：常见转让定价术语汇编

ANNEX X : TRANSFER PRICING DOCUMENTATION : EXAMPLE OF STRUCTURE      111

附件10：转让定价同期资料：结构实例

ANNEX XI : ACKNOWLEDGEMENTS AND THANKS    113

附件11：致谢

 

ANNEX X : TRANSFER PRICING DOCUMENTATION : EXAMPLE OF STRUCTURE

附件10：转让定价同期资料：结构实例

Note: This is not intended to be a prescriptive or exhaustive list of content for transfer pricing documentation, rather it is intended as an overview of the key elements of transfer pricing documentation that may be found in transfer pricing documentation and that may be relevant for Customs valuation.

1.Description of the MNE Group, its Business Activities and the Industry in which it operates

1.跨国企业集团、其业务活动及其经营行业描述

A description of the MNE group, including the types of business activities it is engaged in, is organizational structure and management structure and an overview of the key characteristics of the relevant industry in which the related party transactions take place.

2.Financial information

2.财务信息

Key financial information relevant to the controlled transactions, including financial statements (profit and loss and balance sheet) for the parties to the transactions, and, where applicable, segmented financial information.

3.Transfer Pricing Policy

3.转让定价政策

Details of the relevant aspects of the group’s transfer pricing policy, including details of how prices are set and reviewed and whether the group has any relevant APAs.

4.Description of the related party transactions, including functional analyses

4.关联交易描述，含功能分析

A detailed description of the transactions, including:

• listing of related party transactions by type, amount and related party

• analysis of the characteristics of the product or service, the contractual terms and any relevant business strategies for each transaction type

• analysis of the economically significant functions performed, assets employed and risks assumed by each of the parties to the transactions

• analysis of relevant economic circumstances (such as market conditions etc.)

5.Selection of Transfer Pricing Method

5.转让定价方法的选择

Explanation as to why the transfer pricing method selected was selected, with reference to local legislative requirements (where applicable).

6.Comparability Analysis and Data

6.可比性分析和数据

Explanation of the process undertaken to try and identify comparable uncontrolled transactions, including details of sources of information and search criteria used.

Comparability analysis of selected comparable uncontrolled transactions, including analysis with respect to the 5 comparability factors and details of any further research conducted.

7.Conclusion

7.结论

A conclusion, based on application of the selected transfer pricing method, as to whether the related party transactions are consistent with the domestic transfer pricing legislation.