大数据对转让定价规则的挑战——基于互联网公司关联交易的讨论  

Big Data Challenges to Transfer Pricing Rules: A Discussion on Related Party Transactions among Internet Companies

作　　者：叶永青 马晓煜 刘璐瑶 YE Yongqing;MA Xiaoyu;LIU Luyao

机构地区：[1]北京市金杜律师事务所上海分所

出　　处：《国际税收》2022年第2期24-31,共8页International Taxation In China

摘　　要：数字经济时代大数据已成为商业活动中愈发重要的核心生产要素,价值创造的过程中可能存在双方或多方参与,各参与方的收益也因此具有很大的不确定性与难以分割性。从转让定价的角度来看,大数据的核心作用将对各参与方的功能、风险定位产生影响,当前普遍采用的交易净利润法的适用性受到挑战。本文从数据生命周期和价值链分析等角度对大数据的价值创造进行研究,认为数据已经在商业和司法实践中被认定为一种资产,应在法律层面加速建立合理有效的数据产权制度;从税法的角度认定数据属于无形资产,为现行数据资产的税务处理提供合法有效的依据;利润分割法可能是数据资产转让定价分析中更为合适的方法。In the era of digital economy,big data has become an increasingly important core production factor in business activities.In the process of value creation,there may be two or more parties involved,and the benefits of each party are therefore very uncertain and difficult to be separated.From the perspective of transfer pricing,the core role of big data will affect the functional risk positioning of each party,and the applicability of the currently widely used transaction net profit method is challenged.This paper studies the value creation of big data from the perspectives of data life cycle and value chain analysis,and argues that data has been recognized as an asset in commercial and judicial practice,and the establishment of a reasonable and effective data property right system should be accelerated at the legal level.Data should be identified as intangible assets from the perspective of tax law to provide legal and effective basis for the current tax treatment of data assets.In addition,the profit split method may be a more suitable method in the analysis of data asset transfer pricing.

关 键 词：数据资产 转让定价 价值创造 功能风险分析 利润分割法 

分 类 号：F812.42[经济管理—财政学]