摘要
当很多在华外商投资企业逐步从单一功能企业转变为高附加值的创造者时,交易净利润法已不能作为最佳转让定价方法来评估关联企业间的交易是否符合独立交易原则。本文从交易净利润法在实践中的局限性入手,介绍了利润分割法以及贡献分析在实践中的应用,分析了利润分割法在中国的应用前景。
When many foreign-invested enter-prises in China have gradually developed from single-function enterprises into high value-added creators, the transactional net margin method is obviously not the best transfer pricing method to evaluate whether the transactions among related parties shall be in accordance with Starting with the limitations arm＇s length principle. of the transactional net margin method in practice, this paper introduces the application of profit split method and contribution analysis in practice, as well as the application prospect of profit split method in China.
出处
《涉外税务》
CSSCI
北大核心
2011年第10期60-64,共5页
International Taxation In China
关键词
转让定价
独立交易原则
交易净利润法
利润分割法
贡献分析
Transfer pricing Arm＇s length principle Transactional net margin method Profit split method Contribution analysis
