| 摘要: |
| 转移定价方法的选择对纳税人和税务当局都很重要。当前，在独立交易原则下形成了
至少5种可接受的方法，供征纳双方依据个案的事实和情况予以选择。美国实施的最
优法规则旨在为转移定价方法的选择提供具体指导。最优法规则与OECD指南的相关
规定并不存在本质的区别，但前者兼顾了原则性和灵活性，更具有操作意义。虽然该
规则也面临着来自无形资产、纳税人证明负担、会计准则等的冲击，从而使该规则的
应用受到限制，但其价值仍然不容忽视。对于引进跨国投资最多、跨国公司转移定价
问题日趋严重的我国而言，最优法规则在原则性与灵活性的权衡、未列明方法的应用
和创新、以及以比例原则规制税务机关的自由裁量权等方面对我国转移定价税制的完
善具有启示意义。 |
| 关键词: 转移定价 最优法规则 独立交易原则 OECD指南 |
| DOI： |
|
| 基金项目:2012年国家社科基金项目“国际税法的热点问题与核心问题”（项目编号：12BFX133）。 |
|
| Comments and Reference on the Best Method Rules inthe U.S. Transfer Pricing Law |
| YE Li-na |
|
| Abstract: |
| The selection of transfer pricing method is very important to both taxpayers and tax authorities.
Nowadays, at least five acceptable methods have been formed under the Arm’s Length Principle, which may be used
by taxpayers and tax authorities to make a choice for a single case by considering the facts and circumstances in
that case. The U.S. Best Method Rules is directed against the specific choices among the transfer pricing methods.
The U.S. Best Method Rules is of more practical meanings than the related regulations in the OECD Guidelines
for it balances principle with flexibility though there’s no essential difference between the two. Although the rules
are still facing impacts and challenges from intangible assets, taxpayers’proof burden, accounting standards, etc.
and these impacts and challenges made the application of this rule restricted. However, from the perspective of
the author, its values can’t be ignored. The U.S. Best Method Rules is of certain enlightening significance for the
perfection of the Chinese transfer pricing tax system, such as the balance between principle with flexibility, the
application and innovation of the unspecified method as well as the regulation at the discretion of the tax authorities
by the proportion principle |
| Key words: transfer pricing the Best Method Rules the Arm’s Length Principle OECD guidelines |
