遵循独立交易原则 明确转让定价方法——《特别纳税调整实施办法(试行)》之“转让定价方法”  

Clarifying Transfer Pricing Methods by Adhering to the Arm's Length Principle:An Interpretation of 'Transfer Pricing Methods' in the Implementation Rules for Special Tax Adjustments(Interim)

作　　者：陈捷[1] 

机构地区：[1]深圳市国家税务局,广东深圳518048

出　　处：《涉外税务》2009年第5期34-37,共4页International Taxation In China

摘　　要：《特别纳税调整实施办法(试行)》(以下简称《办法》)的出台,是我国转让定价法规历史上的一座里程碑。它在借鉴和参考了国际惯例的基础上,对我国转让定价法律、法规体系进行了完善。本文就有关转让定价的方法进行了详细的解释,并对《办法》与以往有关转让定价法规之间的差异进行了说明。同时,本文还结合实际工作中的经验,提出了实务中需要注意的一些问题。The promulgation of the Implementation Rules for Special Tax Adjustments （Interim） （hereafter referred to as Rules） is a milestone in the history of transfer pricing legislation, which has perfected the system of transfer pricing laws and regulations in China with the references from international common practice. This paper makes a detailed explanation on transfer pricing methods and illustrates disparities between provisions in these Rules and in former regulations. Meanwhile, combined with practical experiences, it also points out some issues claiming attention in practice.

关 键 词：转让定价 独立交易原则 可比性分析 

分 类 号：D922.22[政治法律—经济法学]