转让定价案例研究(修改)

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）

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