海关估价对税务转让定价文档的运用——由世界海关组织《案例研究14.1》引发的探讨

The Application of Customs Valuation for Transfer Pricing Documentations——A Discussion Caused by WCO "Case Study 14.1"

一直以来,由于很多国家的海关和税务部门从海关估价和税务转让定价角度对价格的合理性进行分析时,所使用的基本概念、分析方法等方面均存在诸多差异,因此,关联方交易中的价格制定方法成了跨国企业困扰的税务难题之一。2016年4月,世界海关组织发布案例研究——《依据估价协议条款1.2(a)使用转让定价文档审查关联方交易》,即《案例研究14.1》。本文通过分析转让定价与海关估价的区别与联系,来进一步阐述实践中参考转让定价文档进行海关估价的技术难点,分析《案例研究14.1》的实操应用并总结跨国公司在应对海关质疑的专注要点。

When analyzing the reasonableness of transaction price, customs and tax authorities of many countries have been always respectively holding different concepts and analytical approaches from customs valuation and transfer pricing perspectives. Therefore, the using of pricing methodology to determine the price of associated transactions has been regarded as one of harsh tax issues by many multinationals. In April 2016, the World Customs Organization released a case study-- ＂Use of Transfer Pricing Documentation When Examining Related Party Transactions under Article 1.2（a） of the Agreement＂ （i.e., Case Study 14.1）. Based on the analysis of the differences and connections between transfer pricing and customs valuation, this article further illustrates the technical difficulties of customs valuation by using TP documentations practically, analyzes practical application of Case Study 14.1 and summarizes the key points of multinationals in dealing with customs challenges.