【正文】 cerned parties for performing the functions. Risk analysis shall include research and development risks, procurement risks, manufacturing risks, distribution risks, marketing risks, and management and finance risks。 (3) Contractual terms, mainly including transaction subject matters, transaction amounts, prices, methods and conditions of charges and payments, delivery conditions, scopes and conditions of aftersale services, agreements on provision of additional services, the right to change and modify contracts, duration of contracts, and the right to terminate or renew contracts。 (4) Economic circumstances, mainly including industry profiles, geographic locations, market scales, market segments, market shares, degree of market petition, consumers purchasing power, substitutability of products and services, prices of production factors, transportation costs, and government control。 and (5) Business strategies, mainly including innovation and development strategies, business diversification strategy, risk avoidance strategies, and market share strategy. 第二十三條 可比非受控價(jià)格法以非關(guān)聯(lián)方之間進(jìn)行的與關(guān)聯(lián)交易相同或類似業(yè)務(wù)活動(dòng)所收取的價(jià)格作為關(guān)聯(lián)交易的公平成交價(jià)格。 可比性分析應(yīng)特別考察關(guān)聯(lián)交易與非關(guān)聯(lián)交易在交易資產(chǎn)或勞務(wù)的特性、合同條款及經(jīng)濟(jì)環(huán)境上的差異,按照不同交易類型具體包括如下內(nèi)容: (一)有形資產(chǎn)的購(gòu)銷或轉(zhuǎn)讓 ,包括交易的時(shí)間與地點(diǎn)、交貨條件、交貨手續(xù)、支付條件、交易數(shù)量、售后服務(wù)的時(shí)間和地點(diǎn)等。 ,包括出廠環(huán)節(jié)、批發(fā)環(huán)節(jié)、零售環(huán)節(jié)、出口環(huán)節(jié)等。 ,包括品名、品牌、規(guī)格、型號(hào)、性能、結(jié)構(gòu)、外型、包裝等。 ,包括民族風(fēng)俗、消費(fèi)者偏好、政局穩(wěn)定程度以及財(cái)政、稅收、外匯政策等。 (二)有形資產(chǎn)的使用 、規(guī)格、型號(hào)、結(jié)構(gòu)、類型、折舊方法。 、期限、地點(diǎn)。 、維修費(fèi)用等。 (三)無形資產(chǎn)的轉(zhuǎn)讓和使用 、用途、適用行業(yè)、預(yù)期收益。 、轉(zhuǎn)讓條件、獨(dú)占程度、受有關(guān)國(guó)家法律保護(hù)的程度及期限、受讓成本和費(fèi)用、功能風(fēng)險(xiǎn)情況、可替代性等。 (四)融通資金:融資的金額、幣種、期限、擔(dān)保、融資人的資信、還款方式、計(jì)息方法等。 (五)提供勞務(wù):業(yè)務(wù)性質(zhì)、技術(shù)要求、專業(yè)水準(zhǔn)、承擔(dān)責(zé)任、付款條件和方式、直接和間接成本等。 關(guān)聯(lián)交易與非關(guān)聯(lián)交易之間在以上方面存在重大差異的,應(yīng)就該差異對(duì)價(jià)格的影響進(jìn)行合理調(diào)整,無法合理調(diào)整的,應(yīng)根據(jù)本章規(guī)定選擇其他合理的轉(zhuǎn)讓定價(jià)方法。 可比非受控價(jià)格法可以適用于所有類型的關(guān)聯(lián)交易。 Article 23 Under the parable uncontrolled price method, the prices for the same or similar transactions conducted between nonrelated parties shall be regarded as the arm39。s length prices for the relevant associated transactions. The parability analysis shall focus on investigating the differences between associated transactions and nonassociated transactions in terms of contractual terms, economic environment, and the characteristics of assets transacted and services provided. The parability analysis shall include the following content in light of different types of transactions: (1) Sale, Purchase, or Transfer of Tangible Assets (a) The process of sale, purchase, or transfer, including the time and places of transactions, delivery terms, delivery procedures, payment conditions, transaction amounts, time and places of aftersale services。 (b) The processes of sale, purchase or transfer of tangible assets, including exfactory, wholesale, retail, and export processes。 (c) Goods sold, purchased or transferred, including product names, brands, specifications, models, functions, structure, product appearance, and packaging。 and (d) Environment of sale, purchase, or transfer of tangible assets, including social customs, consumer preference, political stability, financial, taxation, and foreign exchange policies. (2) Use of Tangible Assets (a) Functions, specifications, models, structures, types, and methods for depreciation of the assets。 (b) The time, duration, and place regarding the provision the right to use the assets。 and (c) The investment expenditure and maintenance fees regarding the assets afforded by the asset owners. (3) Transfer and Use of Intangible Assets (a) Types, uses, and applicable industries of, and expected return on the intangible assets。 and (b) Major information pertaining to the intangible assets, such as development investment, conditions of transfer, degree of exclusiveness in possession, degree and duration of protection under the relevant laws of the State, costs and expenses for accepting the transfer, functions and risks, and substitutability . (4) Financing, including the amount, currency, time limit, guaranty, credit worthiness of the borrower, methods for repayment, methods for the calculation of interest. (5) Provision of services, including nature of the business, technical requirements, professional level, assumption of liability, terms and methods for payment, direct and indirect costs. Where there are significant differences between associated transactions and nonassociated transactions in terms of the aforementioned aspects, appropriate adjustments shall be made in light of the impact of such differences on the transaction prices. Where reasonable adjustments cannot be made, other appropriate transfer pricing methods shall be selected pursuant to the provisions specified in this Chapter. The parable uncontrolled price method shall apply to all types of associated transactions. 第二十四條 再銷售價(jià)格法以關(guān)聯(lián)方購(gòu)進(jìn)商品再銷售給非關(guān)聯(lián)方的價(jià)格減去可比非關(guān)聯(lián)交易毛利后的金額作為關(guān)聯(lián)方購(gòu)進(jìn)商品的公平成交價(jià)格。其計(jì)算公式如下: 公平成交價(jià)格=再銷售給非關(guān)聯(lián)方的價(jià)格(1可比非關(guān)聯(lián)交易毛利率) 可比非關(guān)聯(lián)交易毛利率=可比非關(guān)聯(lián)交易毛利/可比非關(guān)聯(lián)交易收入凈額100% 可比性分析應(yīng)特別考察關(guān)聯(lián)交易與非關(guān)聯(lián)交易在功能風(fēng)險(xiǎn)及合同條款上的差異以及影響毛利率的其他因素,具體包括銷售、廣告及服務(wù)功能,存貨風(fēng)險(xiǎn),機(jī)器、設(shè)備的價(jià)值及使用年限,無形資產(chǎn)的使用及價(jià)值,批發(fā)或零售環(huán)節(jié),商業(yè)經(jīng)驗(yàn),會(huì)計(jì)處理及管理效率等。 關(guān)聯(lián)交易與非關(guān)聯(lián)交易之間在以上方面存在重大差異的,應(yīng)就該差異對(duì)毛利率的影響進(jìn)行合理調(diào)整,無法合理調(diào)整的,應(yīng)根據(jù)本章規(guī)定選擇其他合理的轉(zhuǎn)讓定價(jià)方法。 再銷售價(jià)格法通常適用于再銷售者未對(duì)商品進(jìn)行改變外型、性能、結(jié)構(gòu)或更換商標(biāo)等實(shí)質(zhì)性增值加工的簡(jiǎn)單加工或單純購(gòu)銷業(yè)務(wù)。 Article 24 Under the resale price method, the arm39。s length price for goods purchased by an associated party is determined by deducting the gross profit from a parable nonassociated transaction from the price at which the associated party resells its purchased goods to a nonassociated party. The formula for calculation is as follows: Arm39。s length price = the price at which the purchased goods are resold to a nonassociated party (1 gross margin of parable nonassociated transaction) Gross margin of parable nonassociated transaction = gross profit of the parable no