在实际操作中存在三种估价方法:首先是相同货物和类似货物的成交价格(TVI and TVS),在海关估价中这些方法等同于转移价格中的可比非受控价格法(CUP)。第二种方法是倒扣价格法,在转移价格中类似于转售价格法。最后一种估价方法是计算价格法,它非常类似于转移价格中的成本加利润法。
进口商可以采取下列措施来避免相关风险:1. 进口商应该尽量采用成交价格法以使关税与所得税在估价上尽可能一致;2. 进口时价格计算公式应该公开给海关;3. 应该邀请海关参与预约定价协议的制定。
Customs Valuation and Transfer Pricing
When it comes to the valuation of the goods, the interests in relation to customs valuation conflict with the interests in relation to income tax. The importer will prefer to have a lower customs value resulting in lower customs duties, but most of the time he will also want to have a high value for those same goods for income tax purposes (i. e. a high ?transfer price), because that will result in a lower profit and, thus, a lower amount of tax. The author introduce three methods of valuation . Starting with the transaction value of identical goods and the transaction value of similar goods (TVI and TVS), in customs valuation, these methods are equivalent to the comparable uncontrolled price (CUP), in transfer pricing. The next customs valuation method is the deductive value method (DVM), which is similar to the resale price method (RSP) in the transfer pricing rules. The last valuation method for customs purposes is the computed value method (CVM). This method is very similar to the cost plus profit method of the transfer pricing rules.
The United States establishes an explicit legal relationship between customs valuation and transfer pricing. The Internal Revenue Code provides that in as much as most of the components of the customs value will be relevant for the transfer price of the goods, the importer is not allowed to claim a higher value for those components in income tax than the value he declared for customs valuation. However this limit does not apply to the tax authorities. If the prices declared to the customs authorities are consistent with an advanced price agreement and no relevant differences in the methodology are detected, the customs authorities will accept the price declared. Even with an advanced price agreement price in hand, the importer is not guaranteed in every case the acceptance of the declared price for customs purposes as a basis for establishing the transaction value. In some rulings, however, the United States customs authorities have stressed the importance of their participation in the discussions before an advanced price agreement is made, and also of disclosure of the advanced price agreement documentation to them.
Finally there are three conclusions: 1.If the importer is interested in having consistent valuations in customs duties and the income tax, he should try to avoid departure from the transaction value method. 2. Price review clauses or formulas should be disclosed to customs authorities at the time of importation. 3. When discussing an advanced price agreement, customs authorities should be invited to participate.
作者 : Santiago Ibánez Marsilla 博士 巴伦西亚大学法学院名誉教授