乐鱼（Leyu）体育官网

靷检爼乐鱼（Leyu）体育官网鞚� 鞚挫爠臧�瓴� 氤鸽秬電� 乐鱼（Leyu）体育官网 Global Transfer Pricing Services(GTPS)鞚� 頃滉淡 Member Group鞙茧�� 臁办劯臁办暯, 甑�雮挫�� 靹鸽矔鞚� 欷�靾橃偓頃�肟愲�� 鞎勲媹霛� 甑�雮挫�� 靹鸽�挫“靷�, 甑�臧�臧� 鞚挫�戧臣靹� 攵勳焷, 旮办梾鞚� 瓯半灅甑�臁�, 靷�鞐呾爠霝店�� 攵�頃╉晿電� 鞝曥眳 鞛愲�� 霌� 膦呿暕鞝侅澑 鞚挫爠臧�瓴� 靹滊箘鞀るゼ 鞝滉车頃╇媹雼�.

 

BEPS 靹胳牅鞕� 鞚挫爠臧�瓴� 雽�鞚戩爠霝� 鞛愲��

BEPS (Base Erosion & Profit Shifting) 雽�鞚戨癌鞎�(Action Plans) 霃勳瀰鞐� 霐半澕, 旮办梾鞚� 頃挫櫢靷�鞐呹�� 甏�霠�霅� 甑�雮挫�� 瓿检劯鞙勴棙鞚� 歆勲嫧頃橁碃, 鞚缄磤靹� 鞛堦碃 韴�氇呿�� 鞚挫爠臧�瓴� 鞝曥眳 氚� 甏�毽�觳搓硠毳� 甑�於曧�� 靾� 鞛堧弰搿� 旮办梾氤� 斓滌爜頇旊悳 鞚挫爠臧�瓴� 鞛愲�胳梾氍措�� 鞝滉车頃╇媹雼�.

 

鞚挫爠臧�瓴� 攵勳劃 氚� 氍胳劀頇�

鞚挫爠臧�瓴� 鞛愲�� 靹滊┐鞖旍箔, 靹鸽�挫“靷� 霌� 瓿检劯雼龟淡 雽�鞚� 鞁� 頃勳殧頃� 鞚挫爠臧�瓴� 瓴�韱犾潣瓴�, 歃濍箼鞛愲��, 氤搓碃靹� 甑�牍勳梾氍措�� 歆�鞗愴晿瓿�, 甑�雮挫�� 瓿检劯雼龟淡霌れ潣 鞚挫爠臧�瓴� 甏�霠�鞛愲�� 鞝涤稖 攴滌爼鞐� 霐半ジ 鞝曣赴鞝侅澑 鞚挫爠臧�瓴� 氤搓碃靹� 鞛戩劚鞐呺�措�� 鞝滉车頃╇媹雼�. 韸鬼瀳, 2016雲勲秬韯� 鞁犾劋霅� 銆岅淡鞝滉卑霝橃爼氤� 韱淀暕氤搓碃靹溿�� 攴滌爼鞐� 攵�頃╉晿電� 銆岉喌頃╆赴鞐呺炒瓿犾劀(Master File)銆� 氚� 銆岅皽氤勱赴鞐呺炒瓿犾劀(Local File)銆� 鞛戩劚鞐呺�挫檧 甑�雮挫�� 瓿检劯雼龟淡霌れ棎 鞝滉车 鞓堨爼鞚� 銆岅淡臧�氤勲炒瓿犾劀(Country by Country Report)銆嶌潣 鞛戩劚 氚� 旮办梾鞚� BEPS 鞙勴棙鞚� 靷�鞝勳�� 歆勲嫧頃橁碃 鞚挫棎 雽�頃� 雽�鞚戨癌鞎� 鞛愲�胳梾氍措�� 鞝滉车頃╇媹雼�.

 

瓿检劯鞙勴棙 氚� 鞚挫�戧臣靹� 頃挫唽毳� 鞙勴暅 鞛愲��

鞝曥儊臧�瓴╈偘於滊癌氩曥偓鞝勳姽鞚胳牅霃�(APA), 甑�鞝滌�� 鞚挫�戧臣靹� 頃挫唽毳� 鞙勴暅 靸來樃頃╈潣鞝堨皑(MAP), 甑�雮挫�� 靹鸽�挫“靷�, 臁办劯氤茧车, 鞙犼秾頃挫劃 霌� 鞚挫爠臧�瓴╆臣 甏�霠�霅� 瓿检劯雼龟淡 雽�鞚戩梾氍措ゼ 韱淀暣 旮办梾鞚� 攵�雼鬼暅 鞚挫爠臧�瓴� 瓿检劯 氚� 鞚挫�戧臣靹� 鞙勴棙鞐� 觳橅晿歆� 鞎婋弰搿� 觳搓硠鞝侅澊瓿� 鞝勲�疙檾霅� 鞛愲�胳梾氍措�� 鞝滉车頃╇媹雼�.

 

鞝曥儊臧�瓴�(鞁滉皜) 韽夑皜 霌� 鞝勲�疙檾霅� 鞚挫爠臧�瓴� 鞛愲�胳劀牍勳��

歆�旮夒炒歃�, 彀�鞛�/雽�鞐�旮� 鞚挫瀽 霌� 旮堨湹瓯半灅鞐� 雽�頃� 鞚挫爠臧�瓴� 攵勳劃鞐呺��, 靸來憸 氚� 旮办垹 搿滌棿韹� 攵勳劃鞐呺��, 甑�雮� 氚� 頃挫櫢 韸轨垬甏�瓿勳偓臧� 臧侅�� 瓯半灅鞐� 雽�頃� 鞝曥儊臧�瓴� 氚� 鞁滉皜 攵勳劃鞐呺�措�� 鞝滉车頃橁碃, 旮堨湹, 鞝勳瀽, 鞛愲彊彀�, 靸侅偓, 欷戧车鞐�, 靻岆箘鞛� 霌� 韸轨垬頃� 靷办梾氤� 鞝勲嫶韺�鞚� 韱淀暣 彀�氤勴檾霅� 鞛愲�胳梾氍措�� 鞝滉车頃╇媹雼�.