{"id":20365,"date":"2018-01-25T15:32:56","date_gmt":"2018-01-25T07:32:56","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/the-irass-arms-length-principle\/"},"modified":"2024-11-18T18:16:24","modified_gmt":"2024-11-18T10:16:24","slug":"xin-jia-po-shui-wu-ju-gong-ping-du-li-jiao-yi-yuan-ze-arm-length-principle","status":"publish","type":"page","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/xin-jia-po-shui-wu-ju-gong-ping-du-li-jiao-yi-yuan-ze-arm-length-principle\/?lang=zh-hans","title":{"rendered":"\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08Arm\u2019s Length Principle\uff09"},"content":{"rendered":"<h2>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08Arm\u2019s Length Principle\uff09<\/h2>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-82966\" title=\"\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08Arm\u2019s Length Principle\uff09\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/08\/photo-the-irass-arms-length-principle-400x300-2.jpg\" alt=\"\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08Arm\u2019s Length Principle\uff09\" width=\"400\" height=\"300\" srcset=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/08\/photo-the-irass-arms-length-principle-400x300-2.jpg 400w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/08\/photo-the-irass-arms-length-principle-400x300-2-300x225.jpg 300w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u8fd1\u671f\u8868\u793a\uff0c\u5173\u8054\u65b9\u4e4b\u95f4\u63d0\u4f9b\u7684\u670d\u52a1\uff0c\u5e94\u8be5\u6309\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\uff08Arm\u2019s length\uff09\u539f\u5219\u6536\u53d6\u8d39\u7528\uff08\u5bf9\u6bd4\u975e\u5173\u8054\u65b9\u6240\u63d0\u4f9b\u7684\u670d\u52a1\uff09\u3002<\/div>\n<div>\n<p>&nbsp;<\/p>\n<h3>\u65e5\u5e38\u652f\u63f4\u670d\u52a1<\/h3>\n<p>\u5982\u679c\u5173\u8054\u65b9\u4e4b\u95f4\u63d0\u4f9b\u7684\u670d\u52a1\uff0c\u662f\u5728\u201c<a title=\"\u7535\u5b50\u7a0e\u52a1\u6307\u5357\uff08e-Tax Guide\uff09\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/xin-jia-po-gong-si-shui-wu-zhi-nan\/?lang=zh-hans\">\u7535\u5b50\u7a0e\u52a1\u6307\u5357\uff08e-Tax Guide\uff09<\/a>\u201d\u7684\u201c<a title=\"\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357(Transfer Pricing Guidelines)\" href=\"https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/transfer-pricing\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357(Transfer Pricing Guidelines)<\/a>\u201d\u9644\u4ef6C\u4e2d\u6240\u5217\u51fa\u7684\u65e5\u5e38\u652f\u63f4\u670d\u52a1\uff0c\u90a3\u4e48\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u51c6\u5907\u63a5\u53d7\u65e5\u5e38\u652f\u63f4\u670d\u52a1\u6536\u8d39\uff0c\u53735%\u6210\u672c\u52a0\u6210\u5b9a\u4ef7\uff08mark up\uff09\u3002\u8fd9\u53ea\u9650\u4e8e\u63d0\u4f9b\u7ed9\u5173\u8054\u65b9\u7684\u652f\u63f4<a title=\"\u670d\u52a1\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/fu-wu\/?lang=zh-hans\" target=\"_blank\" rel=\"noopener\">\u670d\u52a1<\/a>\uff0c\u6240\u6709\u4e0e\u65e5\u5e38\u652f\u63f4<u>\u670d\u52a1<\/u>\u76f8\u5173\u7684\u8d39\u7528\u90fd\u4f1a\u5f52\u57285%\u7684\u52a0\u6210\u5b9a\u4ef7\u884c\u5217\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>\u65e5\u5e38\u652f\u63f4\u670d\u52a1\u7684\u6210\u672c\u5171\u62c5\u5b89\u6392<\/h3>\n<p>\u5982\u679c\u65e5\u5e38\u652f\u6301\u670d\u52a1\u662f\u63d0\u4f9b\u7ed9\u5173\u8054\u65b9\uff0c\u5e76\u4e14\u5176\u4e2d\u6709\u6210\u672c\u5171\u62c5\u5b89\u6392(Cost-pooling Arrangement)\uff0c\u90a3\u4e48<a title=\"\u7a0e\u52a1\u5c40\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/gong-si-he-gui-yao-qiu\/iras-he-gui-xing\/?lang=zh-hans\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u5c40<\/a>\u53ef\u4ee5\u63a5\u53d7\u5173\u8054\u65b9\u63d0\u4f9b\u65e5\u5e38\u652f\u63f4\u670d\u52a1\u800c\u65e0\u9700\u52a0\u6210\u5b9a\u4ef7\u3002\u9700\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/p>\n<ul>\n<li>\u6bcf\u4f4d\u5173\u8054\u8005\u7684\u5171\u62c5\u8d39\u7528\u5fc5\u987b\u4ee5\u73b0\u91d1\u6216\u5176\u4ed6\u8d27\u5e01\u5f62\u5f0f\u652f\u4ed8<\/li>\n<li>\u6709\u5173\u670d\u52a1\u5e76\u4e0d\u662f\u63d0\u4f9b\u7ed9\u4efb\u4f55\u975e\u5173\u8054\u65b9<\/li>\n<li>\u6240\u63d0\u4f9b\u7684\u670d\u52a1\u5e76\u4e0d\u662f\u670d\u52a1\u63d0\u4f9b\u8005\u7684\u4e3b\u8981\u4e1a\u52a1\u3002\u5982\u679c\u6240\u63d0\u4f9b\u7684\u670d\u52a1\u7684\u6210\u672c\uff0c\u4e0d\u8d85\u8fc7\u4f9b\u5e94\u8005\u5728\u8be5\u8d22\u653f\u5e74\u5ea6\u603b\u8d39\u7528\u768415%\uff0c\u90a3\u4e48\u6240\u63d0\u4f9b\u7684\u652f\u63f4\u670d\u52a1\u5c31\u4e0d\u4f1a\u88ab\u89c6\u4e3a\u4f9b\u5e94\u65b9\u7684\u4e3b\u8981\u4e1a\u52a1;<\/li>\n<li>\u8be5\u652f\u63f4\u670d\u52a1\uff0c\u6709\u5728\u201c\u7535\u5b50\u7a0e\u52a1\u6307\u5357\uff08e-Tax Guide\uff09\u201d\u7684\u201c\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357(Transfer Pricing Guidelines)\u201d\u9644\u4ef6C\u4e2d\u5217\u51fa\uff1b\u4ee5\u53ca<\/li>\n<li>\u6709\u6587\u4ef6\u663e\u793a\u53cc\u65b9\u6709\u610f\u5728\u63d0\u4f9b\u670d\u52a1\u4e4b\u524d\u8fdb\u884c\u6210\u672c\u5171\u62c5\u5b89\u6392\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>\u4e25\u683c\u6210\u672c\u8f6c\u5ac1<\/h3>\n<p>\u4e00\u540d\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u62c5\u4efb\u652f\u4ed8\u4ee3\u7406\uff08\u4e3a\u670d\u52a1\u4f9b\u5e94\u8005\u5411\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u7684\u5173\u8054\u65b9\u63d0\u4f9b\u7684\u670d\u52a1\u4efb\u652f\u4ed8\u4ee3\u7406\uff0c\u4e0d\u8bba\u4f9b\u5e94\u8005\u662f\u72ec\u7acb\u7684\u8fd8\u662f\u5173\u8054\u8005\uff09\u3002\u5f53\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u5411\u670d\u52a1\u4f9b\u5e94\u8005\u652f\u4ed8\u8d39\u7528\uff0c\u5e76\u5411\u5173\u8054\u65b9\u6536\u53d6\u8fd9\u4e9b\u8d39\u7528\u65f6\uff0c\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u51c6\u5907\u5c06\u8fd9\u4e9b\u8d39\u7528\u89c6\u4e3a\u4e25\u683c\u6210\u672c\u8f6c\u5ac1\u3002\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u65e0\u9700\u52a0\u6210\u5b9a\u4ef7\uff1a<\/p>\n<ul>\n<li>\u7531\u670d\u52a1\u63d0\u4f9b\u8005\u63d0\u4f9b\u7684\u670d\u52a1\uff08\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u4e3a\u6b64\u8f6c\u5ac1\u76f8\u5173\u8d39\u7528\uff09\u662f\u4e3a\u4e86\u5173\u8054\u65b9\u7684\u5229\u76ca\uff08\u201c\u798f\u5229\u6d4b\u8bd5\u201d\uff09\uff1b<\/li>\n<li>\u670d\u52a1\u4f9b\u5e94\u8005\u4e3a\u6240\u63d0\u4f9b\u7684\u670d\u52a1\u6536\u53d6\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\u8d39\u7528\uff08arm\u2019s length fee\uff09\uff1b<\/li>\n<li>\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u4ec5\u4ec5\u662f\u652f\u4ed8\u4ee3\u7406\uff0c\u4e0d\u4f1a\u63d0\u9ad8\u670d\u52a1\u4f9b\u5e94\u8005\u6240\u63d0\u4f9b\u7684\u670d\u52a1\u7684\u4ef7\u503c; \u4ee5\u53ca<\/li>\n<li>\u5173\u8054\u65b9\u5728\u6cd5\u5f8b\u4e0a\u6216\u5408\u7ea6\u4e0a\u8d1f\u8d23\u652f\u4ed8\u6210\u672c\u3002 \u5373\u4f7f\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u5728\u6cd5\u5f8b\u4e0a\u6216\u5408\u540c\u4e0a\u8d1f\u8d23\u652f\u4ed8\u670d\u52a1\u8d39\u7528\uff0c\u4f46\u5b83\u4e0e\u5176\u5173\u8054\u65b9\u8fbe\u6210\u4e86\u4e66\u9762\u534f\u8bae\uff0c\u540e\u8005\u627f\u62c5\u6709\u5173\u670d\u52a1\u7684\u8d23\u4efb\uff0c\u4e5f\u80fd\u7b26\u5408\u6761\u4ef6\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h3>\u5c06\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u5e94\u7528\u5728\u5173\u8054\u65b9\u8d37\u6b3e<\/h3>\n<div>\u5728\u91c7\u7528\u516c\u5e73\u4ea4\u6613\u539f\u5219\u65f6\uff0c\u5173\u8054\u65b9\u8d37\u6b3e\u5e94\u6309\u7167\u7c7b\u4f3c\u60c5\u51b5\uff0c\u4ee5\u53cd\u6620\u975e\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u5229\u7387\u6765\u6536\u53d6\u5229\u606f\u3002\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u5c06\u9650\u5236\u653e\u8d37\u4eba\u548c\u8d37\u6b3e\u4eba\u90fd\u662f\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u7684\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u7533\u7d22\u3002\u8d37\u6b3e\u5fc5\u987b\u4ee5\u514d\u606f\uff0c\u6216\u4ee5\u975e\u53d7\u8f6c\u79fb\u5b9a\u4ef7\u5206\u6790\u7684<a title=\"\u5229\u7387\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/xin-jia-po-ge-ren-suo-de-shui-shui-shuai\/?lang=zh-hans\" target=\"_blank\" rel=\"noopener\">\u5229\u7387<\/a>\u63d0\u4f9b\u3002\u5982\u679c\u653e\u8d37\u4eba\u4ece\u4e8b\u501f\u8d37\u548c\u8d37\u6b3e\u4e1a\u52a1\uff08\u4f8b\u5982\u94f6\u884c\uff0c\u5176\u4ed6\u91d1\u878d\u673a\u6784\u3001\u91d1\u878d\u548c\u8d22\u52a1\u4e2d\u5fc3\uff09\uff0c\u8fd9\u79cd\u505a\u6cd5\u5c31\u4e0d\u518d\u4e0d\u9002\u7528\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\u5e94\u9075\u5b88\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002\u6b64\u5916\uff0c\u5982\u679c\u5173\u8054\u65b9\u8d37\u6b3e\u662f\u8de8\u5883\u8d37\u6b3e\uff0c\u7eb3\u7a0e\u4eba\u5e94\u786e\u4fdd\u9075\u5b88\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002<\/div>\n<div>\n<p>&nbsp;<\/p>\n<h3>\u5e38\u8bbe\u673a\u6784\uff08Permanent Establishments\uff09\u7684\u5229\u6da6\u5f52\u5c5e<\/h3>\n<p>\u6709\u4e9b\u65f6\u5019\uff0c\u4e00\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u4e3a\u5176\u6d77\u5916\u5173\u8054\u516c\u53f8\u8fdb\u884c\u4e1a\u52a1\uff0c\u4f1a\u56e0\u6b64\u800c\u4e3a\u8be5\u6d77\u5916\u516c\u53f8\u5728\u65b0\u52a0\u5761\u5f00\u5e38\u8bbe\u673a\u6784\uff08Permanent Establishments\uff09\u3002\u56e0\u6b64\uff0c\u5f52\u5c5e\u4e8e\u8be5\u5e38\u8bbe\u673a\u6784\u7684\u5229\u6da6\u5c06\u5728\u65b0\u52a0\u5761\u8bfe\u7a0e\u3002<\/p>\n<p>\u4f46\u662f\uff0c\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u6240\u6709\u6761\u4ef6\uff0c\u5c31\u4e0d\u4f1a\u6709\u5229\u6da6\u5f52\u5c5e\u5e38\u8bbe\u673a\u6784\uff0c\u56e0\u6b64\uff0c\u516c\u53f8\u95f4\u7684\u670d\u52a1\u5b89\u6392\uff0c\u4e0d\u4f1a\u8ba9\u6d77\u5916\u516c\u53f8\u5728<a title=\"\u65b0\u52a0\u5761\u4ea7\u751f\u7eb3\u7a0e\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/xin-jia-po-di-hai-wai-lai-yuan-shou-ru-shui-wu\/?lang=zh-hans\" target=\"_blank\" rel=\"noopener\">\u65b0\u52a0\u5761\u4ea7\u751f\u7eb3\u7a0e<\/a>\u4e49\u52a1\uff1a<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>\u65b0\u52a0\u5761\u516c\u53f8\u6536\u5230\u6d77\u5916\u516c\u53f8\u7684\u516c\u5e73\u4ea4\u6613\u8d39\u7528\uff0c\u4e0e\u65b0\u52a0\u5761\u516c\u53f8\u5c65\u884c\u7684\u804c\u80fd\u3001\u4f7f\u7528\u7684\u8d44\u4ea7\u548c\u627f\u62c5\u7684\u98ce\u9669\u76f8\u79f0;<\/li>\n<li>\u6d77\u5916\u516c\u53f8\u5411\u65b0\u52a0\u5761\u516c\u53f8\u652f\u4ed8\u7684\u8d39\u7528\u6709\u8db3\u591f\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u652f\u6301\uff0c\u4ee5\u8bc1\u660e\u7b26\u5408\u516c\u5e73\u539f\u5219; \u4ee5\u53ca<\/li>\n<li>\u9664\u65b0\u52a0\u5761\u516c\u53f8\u6839\u636e\u516c\u53f8\u4e4b\u95f4\u670d\u52a1\u5b89\u6392\u8fdb\u884c\u7684\u4e1a\u52a1\u5916\uff0c\u6d77\u5916\u516c\u53f8\u5728\u65b0\u52a0\u5761\u4e0d\u5c65\u884c\u4efb\u4f55\u804c\u80fd\u3001\u4f7f\u7528\u4efb\u4f55\u8d44\u4ea7\u6216\u627f\u62c5\u4efb\u4f55\u98ce\u9669\u3002<\/li>\n<\/ol>\n<\/div>\n<p>&nbsp;<\/p>\n<h3>\u5173\u8054\u65b9\u8d37\u6b3e\u7684\u6307\u793a\u5229\u6da6\u7387\uff08Indicative margins\uff09<\/h3>\n<div>\n<p>\u7a0e\u52a1\u5c40\u63a8\u51fa\u4e86\u6307\u6807\u5dee\u4ef7\uff0c\u6216\u6307\u6807\u5229\u6da6\u7387\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u7533\u8bf7\u6bcf\u7b14\u4e0d\u8d85\u8fc71,500\u4e07\u65b0\u5143\u7684\u5173\u8054\u65b9\u8d37\u6b3e\u3002<\/p>\n<p>\u4ece2017\u5e741\u67081\u65e5\u81f32017\u5e741\u670831\u65e5\u671f\u95f4\u83b7\u5f97\u6216\u63d0\u4f9b\u7684\u4e0d\u8d85\u8fc71500\u4e07\u65b0\u5143\u7684\u5173\u8054\u65b9\u8d37\u6b3e\uff0c\u5229\u7387\u4e3a+250\u4e2a\u57fa\u70b9\uff08bps\uff09\uff082.50%\uff09<\/p>\n<p>\u81f3\u4e8e2018\u5e741\u67081\u65e5\u81f32018\u5e741\u670831\u65e5\u671f\u95f4\u83b7\u5f97\u6216\u63d0\u4f9b\u3001\u4e0d\u8d85\u8fc71500\u4e07\u65b0\u5143\u7684\u5173\u8054\u65b9\u8d37\u6b3e\uff0c\u5229\u7387\u4e3a+ 175\u4e2a\u57fa\u70b9\uff08bps\uff09\uff081.75%\uff09<\/p>\n<p>\u6307\u6807\u5dee\u4ef7\u4e0d\u662f\u5f3a\u5236\u6027\u7684\uff0c\u4ec5\u4e3a\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u66ff\u4ee3\u65b9\u6848\u6765\u8fdb\u884c\u8be6\u7ec6\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5206\u6790\uff0c\u4ee5\u9075\u5b88\u5173\u8054\u65b9\u8d37\u6b3e\u7684\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002 \u5982\u679c\u7eb3\u7a0e\u4eba\u9009\u62e9\u4f7f\u7528\u6307\u6807\u5dee\u4ef7\uff0c\u90a3\u4e48\u4ed6\u4eec\u8981\u4e3a\u5173\u8054\u65b9\u8d37\u6b3e\u9009\u62e9\u7684\u9002\u5f53\u57fa\u51c6\u53c2\u8003\u5229\u7387\u3002\u4f8b\u5982\uff1a<\/p>\n<\/div>\n<div>\n<ul>\n<li>\u7eb3\u7a0e\u4eba\u4e8e2018\u5e742\u67081\u65e5\u5411\u5176\u5173\u8054\u65b9\u63d0\u4f9b1000\u4e07\u65b0\u5143\u6d6e\u52a8\u5229\u7387\u8d37\u6b3e<\/li>\n<li>\u7eb3\u7a0e\u4eba\u4f7f\u7528\u201c\u65b0\u52a0\u5761\u94f6\u884c\u540c\u4e1a\u62c6\u606f\u201d\uff08SIBOR\uff09\u4f5c\u4e3a\u5173\u8054\u65b9\u8d37\u6b3e\u7684\u57fa\u51c6\u53c2\u8003\u5229\u7387<\/li>\n<li>\u7eb3\u7a0e\u4eba\u9009\u62e9\u5e94\u7528\u6307\u6807\u5dee\u4ef7<\/li>\n<li>\u5173\u8054\u65b9\u8d37\u6b3e\u5229\u7387\u4e3a1.75%\u52a0\u4e0a\u6070\u5f53\u7684\u94f6\u884c\u540c\u4e1a\u62c6\u606f\u5229\u7387<\/li>\n<\/ul>\n<p>\u5982\u679c\u7eb3\u7a0e\u4eba\u9009\u62e9\u4e0d\u4f7f\u7528\u6307\u6807\u5dee\u4ef7\uff0c\u6216\u89c9\u5f97\u4e0d\u9002\u7528\uff0c\u4ed6\u4eec\u5219\u5fc5\u9700\u91c7\u7528\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\u7684\u5229\u7387\uff0c\u4ee5\u53ca\u4fdd\u6301\u540c\u671f\u7684\u8f6c\u79fb\u5b9a\u4ef7\u6587\u4ef6\u3002<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08Arm\u2019s Length Principle\uff09 \u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u8fd1\u671f\u8868\u793a\uff0c\u5173\u8054\u65b9\u4e4b\u95f4\u63d0\u4f9b\u7684\u670d\u52a1\uff0c\u5e94\u8be5\u6309\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\uff08Arm\u2019s length\uff09\u539f\u5219\u6536\u53d6\u8d39\u7528\uff08\u5bf9\u6bd4\u975e\u5173\u8054\u65b9\u6240\u63d0\u4f9b\u7684\u670d\u52a1\uff09\u3002 &nbsp; \u65e5\u5e38\u652f\u63f4\u670d\u52a1 \u5982\u679c\u5173\u8054\u65b9\u4e4b\u95f4\u63d0\u4f9b\u7684\u670d\u52a1\uff0c\u662f\u5728\u201c\u7535\u5b50\u7a0e\u52a1\u6307\u5357\uff08e-Tax Guide\uff09\u201d\u7684\u201c\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357(Transfer Pricing Guidelines)\u201d\u9644\u4ef6C\u4e2d\u6240\u5217\u51fa\u7684\u65e5\u5e38\u652f\u63f4\u670d\u52a1\uff0c\u90a3\u4e48\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u51c6\u5907\u63a5\u53d7\u65e5\u5e38\u652f\u63f4\u670d\u52a1\u6536\u8d39\uff0c\u53735%\u6210\u672c\u52a0\u6210\u5b9a\u4ef7\uff08mark up\uff09\u3002\u8fd9\u53ea\u9650\u4e8e\u63d0\u4f9b\u7ed9\u5173\u8054\u65b9\u7684\u652f\u63f4\u670d\u52a1\uff0c\u6240\u6709\u4e0e\u65e5\u5e38\u652f\u63f4\u670d\u52a1\u76f8\u5173\u7684\u8d39\u7528\u90fd\u4f1a\u5f52\u57285%\u7684\u52a0\u6210\u5b9a\u4ef7\u884c\u5217\u3002 &nbsp; \u65e5\u5e38\u652f\u63f4\u670d\u52a1\u7684\u6210\u672c\u5171\u62c5\u5b89\u6392 \u5982\u679c\u65e5\u5e38\u652f\u6301\u670d\u52a1\u662f\u63d0\u4f9b\u7ed9\u5173\u8054\u65b9\uff0c\u5e76\u4e14\u5176\u4e2d\u6709\u6210\u672c\u5171\u62c5\u5b89\u6392(Cost-pooling Arrangement)\uff0c\u90a3\u4e48\u7a0e\u52a1\u5c40\u53ef\u4ee5\u63a5\u53d7\u5173\u8054\u65b9\u63d0\u4f9b\u65e5\u5e38\u652f\u63f4\u670d\u52a1\u800c\u65e0\u9700\u52a0\u6210\u5b9a\u4ef7\u3002\u9700\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff1a \u6bcf\u4f4d\u5173\u8054\u8005\u7684\u5171\u62c5\u8d39\u7528\u5fc5\u987b\u4ee5\u73b0\u91d1\u6216\u5176\u4ed6\u8d27\u5e01\u5f62\u5f0f\u652f\u4ed8 \u6709\u5173\u670d\u52a1\u5e76\u4e0d\u662f\u63d0\u4f9b\u7ed9\u4efb\u4f55\u975e\u5173\u8054\u65b9 \u6240\u63d0\u4f9b\u7684\u670d\u52a1\u5e76\u4e0d\u662f\u670d\u52a1\u63d0\u4f9b\u8005\u7684\u4e3b\u8981\u4e1a\u52a1\u3002\u5982\u679c\u6240\u63d0\u4f9b\u7684\u670d\u52a1\u7684\u6210\u672c\uff0c\u4e0d\u8d85\u8fc7\u4f9b\u5e94\u8005\u5728\u8be5\u8d22\u653f\u5e74\u5ea6\u603b\u8d39\u7528\u768415%\uff0c\u90a3\u4e48\u6240\u63d0\u4f9b\u7684\u652f\u63f4\u670d\u52a1\u5c31\u4e0d\u4f1a\u88ab\u89c6\u4e3a\u4f9b\u5e94\u65b9\u7684\u4e3b\u8981\u4e1a\u52a1; \u8be5\u652f\u63f4\u670d\u52a1\uff0c\u6709\u5728\u201c\u7535\u5b50\u7a0e\u52a1\u6307\u5357\uff08e-Tax Guide\uff09\u201d\u7684\u201c\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357(Transfer Pricing Guidelines)\u201d\u9644\u4ef6C\u4e2d\u5217\u51fa\uff1b\u4ee5\u53ca \u6709\u6587\u4ef6\u663e\u793a\u53cc\u65b9\u6709\u610f\u5728\u63d0\u4f9b\u670d\u52a1\u4e4b\u524d\u8fdb\u884c\u6210\u672c\u5171\u62c5\u5b89\u6392\u3002 &nbsp; \u4e25\u683c\u6210\u672c\u8f6c\u5ac1 \u4e00\u540d\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u62c5\u4efb\u652f\u4ed8\u4ee3\u7406\uff08\u4e3a\u670d\u52a1\u4f9b\u5e94\u8005\u5411\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u7684\u5173\u8054\u65b9\u63d0\u4f9b\u7684\u670d\u52a1\u4efb\u652f\u4ed8\u4ee3\u7406\uff0c\u4e0d\u8bba\u4f9b\u5e94\u8005\u662f\u72ec\u7acb\u7684\u8fd8\u662f\u5173\u8054\u8005\uff09\u3002\u5f53\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u5411\u670d\u52a1\u4f9b\u5e94\u8005\u652f\u4ed8\u8d39\u7528\uff0c\u5e76\u5411\u5173\u8054\u65b9\u6536\u53d6\u8fd9\u4e9b\u8d39\u7528\u65f6\uff0c\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u51c6\u5907\u5c06\u8fd9\u4e9b\u8d39\u7528\u89c6\u4e3a\u4e25\u683c\u6210\u672c\u8f6c\u5ac1\u3002\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u65e0\u9700\u52a0\u6210\u5b9a\u4ef7\uff1a \u7531\u670d\u52a1\u63d0\u4f9b\u8005\u63d0\u4f9b\u7684\u670d\u52a1\uff08\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u4e3a\u6b64\u8f6c\u5ac1\u76f8\u5173\u8d39\u7528\uff09\u662f\u4e3a\u4e86\u5173\u8054\u65b9\u7684\u5229\u76ca\uff08\u201c\u798f\u5229\u6d4b\u8bd5\u201d\uff09\uff1b \u670d\u52a1\u4f9b\u5e94\u8005\u4e3a\u6240\u63d0\u4f9b\u7684\u670d\u52a1\u6536\u53d6\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\u8d39\u7528\uff08arm\u2019s length fee\uff09\uff1b \u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u4ec5\u4ec5\u662f\u652f\u4ed8\u4ee3\u7406\uff0c\u4e0d\u4f1a\u63d0\u9ad8\u670d\u52a1\u4f9b\u5e94\u8005\u6240\u63d0\u4f9b\u7684\u670d\u52a1\u7684\u4ef7\u503c; \u4ee5\u53ca \u5173\u8054\u65b9\u5728\u6cd5\u5f8b\u4e0a\u6216\u5408\u7ea6\u4e0a\u8d1f\u8d23\u652f\u4ed8\u6210\u672c\u3002 \u5373\u4f7f\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u5728\u6cd5\u5f8b\u4e0a\u6216\u5408\u540c\u4e0a\u8d1f\u8d23\u652f\u4ed8\u670d\u52a1\u8d39\u7528\uff0c\u4f46\u5b83\u4e0e\u5176\u5173\u8054\u65b9\u8fbe\u6210\u4e86\u4e66\u9762\u534f\u8bae\uff0c\u540e\u8005\u627f\u62c5\u6709\u5173\u670d\u52a1\u7684\u8d23\u4efb\uff0c\u4e5f\u80fd\u7b26\u5408\u6761\u4ef6\u3002 &nbsp; \u5c06\u516c\u5e73\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u5e94\u7528\u5728\u5173\u8054\u65b9\u8d37\u6b3e \u5728\u91c7\u7528\u516c\u5e73\u4ea4\u6613\u539f\u5219\u65f6\uff0c\u5173\u8054\u65b9\u8d37\u6b3e\u5e94\u6309\u7167\u7c7b\u4f3c\u60c5\u51b5\uff0c\u4ee5\u53cd\u6620\u975e\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u5229\u7387\u6765\u6536\u53d6\u5229\u606f\u3002\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u5c06\u9650\u5236\u653e\u8d37\u4eba\u548c\u8d37\u6b3e\u4eba\u90fd\u662f\u65b0\u52a0\u5761\u7eb3\u7a0e\u4eba\u7684\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u7533\u7d22\u3002\u8d37\u6b3e\u5fc5\u987b\u4ee5\u514d\u606f\uff0c\u6216\u4ee5\u975e\u53d7\u8f6c\u79fb\u5b9a\u4ef7\u5206\u6790\u7684\u5229\u7387\u63d0\u4f9b\u3002\u5982\u679c\u653e\u8d37\u4eba\u4ece\u4e8b\u501f\u8d37\u548c\u8d37\u6b3e\u4e1a\u52a1\uff08\u4f8b\u5982\u94f6\u884c\uff0c\u5176\u4ed6\u91d1\u878d\u673a\u6784\u3001\u91d1\u878d\u548c\u8d22\u52a1\u4e2d\u5fc3\uff09\uff0c\u8fd9\u79cd\u505a\u6cd5\u5c31\u4e0d\u518d\u4e0d\u9002\u7528\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\u5e94\u9075\u5b88\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002\u6b64\u5916\uff0c\u5982\u679c\u5173\u8054\u65b9\u8d37\u6b3e\u662f\u8de8\u5883\u8d37\u6b3e\uff0c\u7eb3\u7a0e\u4eba\u5e94\u786e\u4fdd\u9075\u5b88\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002 &nbsp; \u5e38\u8bbe\u673a\u6784\uff08Permanent Establishments\uff09\u7684\u5229\u6da6\u5f52\u5c5e \u6709\u4e9b\u65f6\u5019\uff0c\u4e00\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u4e3a\u5176\u6d77\u5916\u5173\u8054\u516c\u53f8\u8fdb\u884c\u4e1a\u52a1\uff0c\u4f1a\u56e0\u6b64\u800c\u4e3a\u8be5\u6d77\u5916\u516c\u53f8\u5728\u65b0\u52a0\u5761\u5f00\u5e38\u8bbe\u673a\u6784\uff08Permanent Establishments\uff09\u3002\u56e0\u6b64\uff0c\u5f52\u5c5e\u4e8e\u8be5\u5e38\u8bbe\u673a\u6784\u7684\u5229\u6da6\u5c06\u5728\u65b0\u52a0\u5761\u8bfe\u7a0e\u3002 \u4f46\u662f\uff0c\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u6240\u6709\u6761\u4ef6\uff0c\u5c31\u4e0d\u4f1a\u6709\u5229\u6da6\u5f52\u5c5e\u5e38\u8bbe\u673a\u6784\uff0c\u56e0\u6b64\uff0c\u516c\u53f8\u95f4\u7684\u670d\u52a1\u5b89\u6392\uff0c\u4e0d\u4f1a\u8ba9\u6d77\u5916\u516c\u53f8\u5728\u65b0\u52a0\u5761\u4ea7\u751f\u7eb3\u7a0e\u4e49\u52a1\uff1a &nbsp; 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