transfer pricing

简明释义

转帐计价

英英释义

例句

1.Effective transfer pricing 转让定价 can help businesses minimize their overall tax burden.

有效的转让定价 转让定价可以帮助企业减少整体税负。

2.To comply with tax regulations, companies must document their transfer pricing 转让定价 methods thoroughly.

为了遵守税收法规，公司必须全面记录其转让定价 转让定价方法。

3.Many countries have specific guidelines for transfer pricing 转让定价 to prevent tax evasion.

许多国家对转让定价 转让定价有特定的指导方针，以防止逃税。

4.The multinational corporation implemented a new strategy to optimize its transfer pricing 转让定价 policies across different countries.

这家跨国公司实施了一项新策略，以优化其在不同国家的转让定价 转让定价政策。

5.The audit revealed discrepancies in the transfer pricing 转让定价 between the parent company and its subsidiaries.

审计发现母公司与其子公司之间的转让定价 转让定价存在差异。

作文

Transfer pricing is a crucial concept in international business and taxation that refers to the rules and methods for pricing transactions between enterprises under common ownership or control. In simpler terms, it involves setting prices for goods and services sold between related entities, such as subsidiaries of a multinational corporation. Understanding transfer pricing is essential for businesses operating across borders, as it can significantly impact their tax liabilities and financial reporting. The primary purpose of transfer pricing is to allocate income and expenses among different parts of an organization in a fair manner. This is particularly important for multinational companies that operate in multiple countries with varying tax rates. By manipulating the prices at which goods and services are exchanged between their subsidiaries, these companies can potentially reduce their overall tax burden. For instance, if a company has a subsidiary in a country with a low tax rate, it may set high prices for goods sold to that subsidiary, thereby shifting profits to the lower-tax jurisdiction. However, transfer pricing practices must comply with local and international regulations to avoid penalties and ensure transparency. The Organisation for Economic Co-operation and Development (OECD) has established guidelines known as the OECD Transfer Pricing Guidelines, which provide a framework for assessing whether transfer pricing arrangements are consistent with the arm's length principle. This principle dictates that the prices charged in related-party transactions should be the same as those charged in comparable transactions between unrelated parties. To implement effective transfer pricing, companies often conduct extensive market research and analysis to determine appropriate pricing strategies. They may utilize various methods, such as comparable uncontrolled price, cost-plus, or resale price methods, to establish fair transfer prices. Each method has its strengths and weaknesses, and the choice of method depends on the specific circumstances of the transaction and the availability of data. Moreover, businesses must maintain thorough documentation of their transfer pricing policies and practices to justify their pricing decisions to tax authorities. This documentation typically includes details about the pricing methods used, the economic rationale behind them, and any relevant market data. Failure to provide adequate documentation can result in audits and adjustments by tax authorities, leading to increased tax liabilities and potential penalties. In conclusion, understanding transfer pricing is vital for multinational corporations to navigate the complex landscape of international taxation. It allows them to optimize their tax positions while adhering to legal requirements. As global trade continues to grow, the importance of establishing fair and compliant transfer pricing practices will only increase, making it an essential area of focus for businesses operating on an international scale.

转让定价是国际商业和税收中一个至关重要的概念，指的是在共同所有或控制下的企业之间定价交易的规则和方法。简单来说，它涉及为相关实体之间销售的商品和服务设定价格，例如跨国公司的子公司。理解转让定价对跨国经营的企业至关重要，因为它会显著影响其税务负担和财务报告。转让定价的主要目的是以公平的方式在组织的不同部分之间分配收入和费用。这对于在多个国家运营的跨国公司尤其重要，因为这些国家的税率各不相同。通过操纵其子公司之间商品和服务交换的价格，这些公司可以潜在地减少其整体税负。例如，如果一家公司在一个低税率的国家拥有子公司，它可能会为出售给该子公司的商品设定高价格，从而将利润转移到低税收管辖区。然而，转让定价实践必须遵循当地和国际法规，以避免处罚并确保透明度。经济合作与发展组织（OECD）制定了被称为OECD转让定价指南的指导方针，为评估转让定价安排是否符合独立交易原则提供了框架。该原则规定，相关方交易中收取的价格应与无关方之间可比交易的价格相同。为了实施有效的转让定价，公司通常需要进行广泛的市场研究和分析，以确定适当的定价策略。他们可能会利用各种方法，例如可比非受控价格法、成本加成法或转售价格法，来确定公平的转让价格。每种方法都有其优缺点，选择方法取决于交易的具体情况和数据的可用性。此外，企业必须保持全面的转让定价政策和实践文档，以向税务机关证明其定价决策。这些文档通常包括有关所使用的定价方法、其背后的经济理由以及任何相关市场数据的详细信息。未能提供充分的文档可能导致税务机关的审计和调整，从而导致税负增加和潜在的罚款。总之，理解转让定价对于跨国公司在复杂的国际税收环境中至关重要。它使他们能够在遵守法律要求的同时优化其税务状况。随着全球贸易的不断增长，建立公平和合规的转让定价实践的重要性只会增加，这使其成为在国际范围内经营的企业必须关注的领域。