论海关估价 “销售环境测试法”对OECD转让定价规则的借鉴

An Approach to Investigation of Circumstances of the Sale in Customs Valuation——Referring to the Regulations of The OECD Transfer Pricing Guidelines

对与货物销售有关的情况进行审查,以确定特殊关系是否影响成交价格是海关估价实践中面临的重要问题。应当借鉴《OECD转让定价指南》的有关规定,从确定关联企业间利润分配是否与其承担的功能相匹配、是否根据经营特点和承担功能采用了恰当的转让定价方法以及采取的转让定价策略是否具有商业上的合理性入手审查判定特殊关系是否影响成交价格。在此基础上,还应结合海关估价中成交价格定义、应当符合的四项条件以及调整因素等诸方面对关联交易价格进行审查。

How to investigate the circumstances of the sale to determine whether there exists any special relationship that will impact the selling price is an important issue in the practice of customs valuation. It is recommended to refer to the relevant provisions of OECD Transfer Pricing Guidelines,and take all relevant factors into consideration to decide if the relationship impacts the transaction value,including whether the distribution of profits between associated enterprises matches the functionality of its commitment,whether the appropriate transfer pricing method is used according to the operating characteristics and functions they assume,and whether there is any commercial rationality of the transfer pricing strategy adopted. Furthermore,it is necessary to review the transaction price of related parties in terms of the definition,four conditions and adjusting factors of the transaction value.