转让定价同期资料翻译

 税务报告翻译     |      2023-01-30 12:28
Chinese-English Translation Services
for Contemporaneous Transfer Pricing Documentation
CPA财会翻译网专业为跨国公司、外资企业提供关联申报和转让定价同期资料翻译，包括中译英和英译中。转让定价同期资料英文为contemporaneous transfer pricing documentation或contemporaneous TP documentation，其中"转让定价"英文transfer pricing可缩写成TP。
CPAfanyi.com, an online financial and accounting translation services provider in China, is specialized in providing translation services for multinational companies (MNCs) and wholly foreign-owned enterprises (WFOEs) regarding the filing of related party transactions and contemporaneous transfer pricing documentation, involving both Chinese-to-English and English-to-Chinese translation services. The contemporaneous transfer pricing documentation is hereinafter referred to as “contemporaneous TP documentation” or “contemporaneous documentation”.
转让定价同期资料翻译,税务翻译,CPA财会翻译网
转让定价同期资料报告通常是指税务师事务所接受目标公司委托，依据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则以及国家税务总局相关公告等法律法规，就目标企业与其关联方之间的关联交易是否符合独立交易原则进行分析和评估后出具的报告。
Contemporaneous transfer pricing documentation/report refers to a report issued by a tax firm appointed by the subject company, in accordance with the provisions of Enterprise Income Tax Law of the People’s Republic of China and the Tax Collection and Administration Law of the People’s Republic of China and their implementation regulations, after making its analysis and assessment of whether the transactions between the subject company and its associated or related parties comply with the arm’s length principle.

符合条件的企业应当按纳税年度准备、保存并按税务机关要求提供其关联交易的同期资料。同期资料包括主体文档、本地文档和特殊事项文档。
The qualified enterprises should prepare, maintain and submit contemporaneous documentation of their related party transactions as required by the tax authorities on a tax year basis. The contemporaneous documentation includes the master file, local file and special issue file.

同期资料翻译按照文件类别可以分为同期资料主体文档翻译、本地文档翻译、特殊事项文档翻译。以下为CPA财会翻译网翻译的某跨国集团公司中国子公司2020年度转让定价同期资料本地文档翻译（中译英）的目录纲要：
A list of contents of the local file of contemporaneous transfer pricing documentation prepared by a MNE China subsidiary for the year 2020 has been translated by CPAfanyi.com from Chinese to English as follows:
  • 声明
  • 服务范围及责任申明
  • 内容摘要

  • 1、企业概况
  • 1.1 组织结构
  • 1.2 管理结构
  • 1.3 业务描述
  • 1.4 经营策略
  • 1.5 财务数据
  • 1.6 企业重组或无形资产转让

  • 2、关联关系
  • 2.1 关联方信息
  • 2.2 关联方适用的所得税税率
  • 2.3 企业关联关系年度变化情况

  • 3、关联交易
  • 3.1关联交易概况
  • 3.1.1 关联交易描述和明细
  • 3.1.2 关联交易流程
  • 3.1.3 功能风险描述/企业功能定位
  • 3.1.4 交易定价影响要素
  • 3.1.5 关联交易数据
  • 3.2 价值链分析
  • 3.2.1 企业集团内业务流、物流和资金流的描述
  • 3.2.2 上述各环节参与方最近会计年度的财务报表
  • 3.2.3 地域特殊因素对企业创造价值贡献的计量及其归属
  • 3.2.4 企业集团利润在全球价值链条中的分配原则和分配结果
  • 3.3 对外投资
  • 3.4 关联股权转让
  • 3.5 关联劳务
  • 3.6 现有的单边和双边/多边预约定价安排和其他税收裁定

  • 4、可比性分析
  • 4.1可比性分析考虑的因素
  • 4.2 转让定价方法的选择
  • 4.2.1 被测试方的选择及理由
  • 4.2.2 转让定价方法的选用及理由
  • 4.3 交易净利润法的运用
  • 4.3.1 概述
  • 4.3.2 搜寻外部可比公司
  • 4.3.2.1 数据库
  • 4.3.2.2 SIC编码的选择和地理位置筛选
  • 4.3.2.3 定量定性筛选
  • 4.3.2.4 外部可比公司搜寻过程
  • 4.3.3 可比公司利润水平
  • 4.3.3.1 多年度数据的使用
  • 4.3.3.2 独立交易区间
  • 4.3.3.3目标公司与独立交易区间的比较
  • 4.3.4 结论

  • 附录
  • 附录一：行业分析
  • 附录二：功能风险分析
  • 附录三：可比公司筛选表
  • 附录四：被选可比公司业务介绍
  • 附录五：被选可比公司相关财务信息
  • Statement
  • Scope of Services and Disclaimer of Liability
  • Summary of Contents

  • 1.Overview of the Company
  • 1.1 Organizational structure
  • 1.2 Management structure
  • 1.3 Business description
  • 1.4 Business strategies
  • 1.5 Financial data
  • 1.6 Business restructuring or intangibles transfers

  • 2. Related Party Relationship
  • 2.1 Information about the related parties
  • 2.2 Income tax rates applicable to the related parties
  • 2.3 Changes in the Company’s related party relationship for the year

  • 3. Related Party Transactions
  • 3.1 Overview of related party transactions
  • 3.1.1 Description and details of related party transactions
  • 3.1.2 Related party transactional flows
  • 3.1.3 Description of functions and risks/Company’s function positioning
  • 3.1.4 Key factors affecting the pricing of related party transactions
  • 3.1.5 Related party transactional data
  • 3.2 Value chain analysis
  • 3.2.1 Description of operational, logistical and financial flows within the group
  • 3.2.2 Financial statements of the parties involving in each of the aforesaid chains for the latest fiscal year
  • 3.2.3 Measurement and attribution of value created and contributed by the Company arizing from location specific factors
  • 3.2.4 Principles and results of allocation of the group’s profits in the global value chains
  • 3.3 External investments
  • 3.4 Related party equity transfers
  • 3.5 Related party services
  • 3.6 Existing unilateral and bilateral/multilateral advance pricing agreements and other tax rulings

  • 4.Comparability Analysis
  • 4.1 Factors considered in the comparability analysis
  • 4.2 Selection of a transfer pricing method
  • 4.2.1 Selection of the tested party and reasons for this selection
  • 4.2.2 Selection of a transfer pricing method and reasons for that selection
  • 4.3 Application of transactional net margin method
  • 4.3.1 Overview
  • 4.3.2 Searching for external comparable companies
  • 4.3.2.1 Database
  • 4.3.2.2 Selection of SIC codes and geographic location screening
  • 4.3.2.3 Quantitative and qualitative screening
  • 4.3.2.4 Process of searching for external comparable companies
  • 4.3.3 Profit levels of comparable companies
  • 4.3.3.1 Use of multi-year data
  • 4.3.3.2 Arms’ length range
  • 4.3.3.3 Comparison of the target company with the arm’s length range
  • 4.3.4 Conclusion

  • Appendices
  • Appendix I: Industry Analysis
  • Appendix II: Functional Risk Analysis
  • Appendix III: Comparable Companies Screening Table
  • Appendix IV: Business Introduction of the Selected Comparable Companies
  • Appendix V: Relevant Financial Information of the Selected Comparable Companies
有关转让定价同期资料报告翻译（中译英或英译中）具体事宜，欢迎与CPA财会翻译网电话或邮件接洽。
For any inquiries about the Chinese-English translation services of contemporaneous transfer pricing documentation, please don’t hesitate to contact CPAfanyi.com by email to sh-highlights@163.com or by telephone to +86-21-37793743.