马来西亚转让定价 [Transfer Pricing FAQ] #转让定价实务问答: 18 - 这样一家公司 你说税收局查不查 【转让定价调查中财务分析的侧重点主要包括哪些】?

 

1. 你应该有注意到，这家公司过去4年都在赚钱，也包括在缴税

2. 过去4年的毛利率，介于30% - 42%，尤其是最近的一年，甚至高达 42%

3. 但是，如果继续观察下去，会发现它的净利率却起伏不定，介于2.5% - 38%

4. 你说，当中是不是有奥妙要探讨？

5. 税收局是不是会在想：

👉 是否有关联交易的影响？

👉 是否有人为的操纵？

6. 转让定价中的财务分析内容范围很广，既包含财务报表[Financial Statements] 的分析，也包含各帐户 [Account] 明细的分析。

7. 在进行分析前，需要搜集即将要分析年度的财务报表、所得税报表 [尤其是关联往来资料]、同期资料、审计报告等，在转让定价调查中还可以要求企业提供帐户明细进行分析。

#TP之道博大精深，#建议大家找一个有经验的老师指导。
#马来西亚转让定价

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As a business owner, your natural instinct may be to grow your business. When businesses continue to grow and evolve in a complex, global and digital environment, please don't forget, greater transparency about your company’s tax affairs, while governments and tax administrations are increasing compliance requirements for transfer pricing.
#CCS is uniquely positioned to help SMEs to manage these risks, our purpose is to make a difference in the service we provide to SMEs by being practical, proactive and cost effective.

Our experts will make sure your transactions are all covered and you meet the regulatory requirements on documentation. From the initial review of your transactions, identification of the related parties within your organization, revision of contracts and agreements in place, examination of policies to determination of your reporting obligations – to unveil and help you address your potential compliance issues.

#OurTransferPricingServices :

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