轉让定价案例研究(修改).docVIP

转让定价案例研究CASE STUDY – PRICING IMPORTED GOODS 进口产品定价 Step 1: Selection of a Transfer Pricing Case - Checking the Tax Return 步骤1：选择一个转让定价案例 – 核对所得税申报表 Parent company Y in state B is a manufacturer of many kinds of sewing machines. Its subsidiary X is its exclusive distributor of high-grade (type S) sewing machines in the state A market. These are sold largely into the small business market, although some are bought for domestic use, where the type has achieved a significant presence in the top end of the market. 在B国的母公司Y是多种型号缝纫机的生产商。它的子公司X是它在A国市场高级（S型）缝纫机的独家分销商。尽管有些国内用户，这些缝纫机的专业市场较窄；在这个市场上，该型号在市场高端有显著的地位。 You are a tax inspector in State A and get the following information on X and Y. 你是A国的税收稽查员并得到下列关于X和Y的信息。 Income Statement of X (currency unit in state A is the P) X的收入报表（A国的货币单位是P） X 1000 P 1997 1998 1999 Totals 总额 Sales 销售额 67,200 78,000 96,800 242,000 Cost of sales销售成本 52,800 61,200 79,200 193,200 ( Includes inventory loss 包括存货损失) (1 20) (240) (3,600) (3,960) Gross Profit 毛利润 14,400 16,800 17,600 48,800 Gross Profit Rate 毛利润率 21.4% 21.5% 18.2% 20.2% Operating Expenses 营业费用 13,200 15,600 19,200 48,800 Operating Income 营业收入 1,200 1,200 -1,600 800 Operating Income Rate 营业收入率 1.8% 1.5% -1.7% 0.3% Sales, gross profit and gross profit rate of Y (currency unit in state B is the Q) Y的销售额，毛利润和毛利润率（B国的货币单位是Q） X1000Q Sales Y 销售额 Y Gross Profits Y 毛利润 Y GPR 毛利率 1997 28,100,000 8,410,000 29.9% 1998 33,600,000 9,530,000 28.4% 1999 39,400,000 11,860,000 30.1% Q1-1 What are your initial thoughts? 你首先想到了什么？ Q1-2 Would you make any further enquiries? 你会进一步询问吗？ Q1-3 What further information would you like? 你会需要哪些进一步的信息？ 进口产品定价 步骤2 Step 2: Data and Information 步骤2：数据和信息 You should be concerned about the fact that the gross profit rate of X has decreased in 1999 due mainly to a sharp increase in the losses on inventory. By contrast, the gross profit rate of its pare