CCS & Co Plt

公司网站 - https://www.ccs-co.com/ 当你以我们的视频及刊物上的内容作为参考时，你需要：查询相关资料是否依然合时、准确和完整；和寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。 When you apply the content in our videos and publications as a reference, you need to: check the information contained therein whether it’s up-to-date, accurate and complete, and seek your own independent professional advice, this is because the scope and extent involved in each individual case are different.

Tuesday, July 27, 2021

#Transfer Pricing 转让定价: 30 - 市场又是怎样定价的?

1. 转让定价的终极目标是独立企业之间那样，对关联企业之间这种交易进行定价。

2. 而定价必须要有一个参照物，或一个基础。一般我们想到的参照物就是所谓的市场价格。

3. 什么是市场价格呢？它并不是自然存在的，而是众多企业在市场环境下，定价的集合。

4. 特别是在完全竞争的市场中，这个“集合”的区间会变得很小。

5. 如果是这样，那么这些企业当初又是怎样定价的呢？

6. 因为总有先定价的那个企业，让我们来设想一下，第一个在市场作出定价的企业，它是基于什么？你可以说它是随意的。

7. 但，至少又一点不容置疑，随意制定的价格是不会出现亏损的。

8. 假设后续企业的定价，也是随意的。那么理论上消费者一定会选择价格最低的那家企业来消费，而其他企业的销售就会受到影响。

9. 于是他们就会减低价格到市场最低价，甚至更低，以寻求更多的销售。

10. 如此不断循环，最终，所有的企业都不再降价，这是的价格变构成所谓的“市场价格”。

11. 为什么不再降价了呢？道理很简答，因为企业需要克服成本、费用，并获得一定的回报。

12. 回报的压缩空间是有限的。

13. 从经济学的角度来看，企业并非因为发生了成本、费用，所以就获得回报。

14. 实际上，是因为它做了增值的事情（活动），并承担了相应的不确定性以及使用了某些资产而得到回报。

下载阅读 - https://www.ccs-co.com/publications

📜📜📜📜📜📜📜📜📜

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 :

👉 https://docs.google.com/forms/d/e/1FAIpQLSe17x7Gm6eI5AD-0IdlEqwNbq178vUMG-OGghH99aY8ROWB-A/viewform

#TP之道博大精深，#建议大家找一个有经验的老师指导

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#转让定价实务问答系列

1 - 么是同期资料和当中的主体文档、本地文档、国别报告，以及特殊事项文档

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-1.html

2 - 准备同期资料 [Contemporaneous Transfer Pricing Documentation] 的目的是什么?

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-2-contemporaneous.html

3 - 主体文档 [Master File] 主要内容有哪些?

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-3-master-file.html

4 - 本地文档 [Local File] 主要内容有哪些?

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-4-local-file.html

5 - 税收局为什么好像只查我?

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-faq-5.html

6 - Form C 内的《关联业务往来信息》与转让定价同期资料内容和要求有什么不一样?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-6-form-c.html

7 - 税收局是否要求企业在年度申报时，提交同期资料?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-7.html

8 - 企业如果没有按规定准备转让定价同期资料，有何风险?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-8.html

9 - 同期资料准备的合规标准有哪些?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-9.html

10 - 本地转让定价文档 [Local File]中关联交易可接受的转让定价方法有哪些?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-10-local-file.html

11 - 本地转让定价文档 [Local File]中需要重点关注关联方的哪些信息?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-11-local-file.html

12 - 企业提交的同期资料中，有哪些常见问题?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-12.html

13 - 转让定价可比性分析中为什么要进行财务分析?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-13.html

14 - 税收局在做转让定价的财务分析，大概会包括哪些内容?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-14.html

15 - 转让定价中的财务分析有哪些方法和技巧?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-15.html

16 - 在转让定价的财务分析中有哪些财务指标可以运用?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-16.html

17 - 在转让定价上如何进行财务分析信息的筛选?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-17.html

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】?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-18.html

19 - 如何通过财务分析，对企业的功能有初步了解?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-19.html

20 - 如何进行关联交易和非关联交易的净利率分析？

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-20.html

38 - 为什么要进行功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-38.html

💡💡💡💡💡💡💡💡💡💡💡💡💡💡

#Transfer Pricing 转让定价系列

1 - 转让定价，究竟是骗术还是魔术
[A critique of Transfer Pricing: It's not art, science - its magic!]

https://ccsyourauditor.blogspot.com/2021/01/tp-1-critique-of-transfer-pricing-its.html

2.1 - 宜家家居玩转转让定价，绝世经典
[Ikea: flat pack tax avoidance through Transfer Pricing Arrangement]

https://ccsyourauditor.blogspot.com/2021/01/tp-21-ikea-flat-pack-tax-avoidance.html

2.2 - 宜家家居玩转转让定价，2009年至2014年在欧盟避税估计10亿欧元
[IKEA transfer pricing strategy: disassembly instructions]

https://ccsyourauditor.blogspot.com/2021/01/tp-22-2009201410-ikea-transfer-pricing.html

2.3 - IKEA 玩转转让定价，天衣无缝大师级的税筹 10亿欧元
[IKEA transfer pricing strategy: disassembly instructions]

https://ccsyourauditor.blogspot.com/2021/01/tp-23-ikea-10-ikea-transfer-pricing.html

3 - 转让定价: 您需要知道的5件事
[5 things you should know about Transfer Pricing]

https://ccsyourauditor.blogspot.com/2021/01/tp-3-5-5-things-you-should-know-about.html

4 - 转让定价: 税基侵蚀和利润转移的由来
[About BEPS, Base Erosion and Profit Shifting]

https://ccsyourauditor.blogspot.com/2021/01/tp-4-about-beps-base-erosion-and-profit.html

5 - 转让定价: 没有最好，只有“被认为”最适合的方式
[Selection of Methods (How, Why and Use of Methods)]

https://ccsyourauditor.blogspot.com/2021/01/tp-5-selection-of-methods-how-why-and.html

6 - 谁需要准备转让定价文档
[Who should prepare Transfer Pricing Documentation]

https://ccsyourauditor.blogspot.com/2021/01/tp-6-who-should-prepare-transfer.html

7 - 马来西亚的 “转让定价”
[Transfer Pricing In Malaysia]

https://ccsyourauditor.blogspot.com/2021/01/tp-7-transfer-pricing-in-malaysia.html

8 - 关于“独立交易原则”，马来西亚有什么立法或法规?
[How Malaysia's legislation or regulation make reference to the Arm’s Length Principle?]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-8-how-malaysias.html

9 - “独立交易原则”的由来
[A brief History of the Arm’s Length Principle]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-9-brief-history-of.html

10 - OECD 转让定价指南在马来西亚所扮演的角色
[Role of the OECD Transfer Pricing Guidelines under Malaysia legislation]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-10-oecd-role-of-oecd.html

11 - 马来西亚有任何法律或法规为“关联方”作出定义吗？
[Any Malaysia legislation or regulation provide a definition of related parties?]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-11-any-malaysia.html

12 - 马来西亚的转让定价方法
[Transfer Pricing Methods in Malaysia]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-12-transfer-pricing.html

13 - 马来西亚"转让定价"方法的遴选准则
[Criterion uses in Malaysia for the application of transfer pricing methods]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-13-criterion-uses-in.html

14 - 制药行业，如疫苗生产商行业特点及转让定价的问题

[Nature of the business/industry and market conditions of Pharmaceutical Industry]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-14-nature-of.html

15 - 有谁可以做 Transfer Pricing？

[Transfer Pricing Documentation Step BY Step]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-15-transfer-pricing.html

16 - 积极主动准备可能发生的“转移定价”审计

[5 Ways to be Proactive and Prepared for Transfer Pricing Audits]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-16-5-ways-to-be.html

17 - “转移定价”，与你有关吗 [Transfer Pricing, Is it applicable to you]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-17-transfer-pricing-is.html

18 - “转移定价”的 3A2A法则

[Transfer Pricing - Rule of 3A2A]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-18-3a2a-transfer.html

19 - 选择好转让定价的会计师或税务顾问，切实做好关联交易同期资料准备

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-19.html

20 - 跨国关联企业一般有着共同的目标，并由一个中心进行控制

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-20.html

21 - 转让定价与国际避税 – 1：跨国关联企业简介

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-21-1.html

22 - 本地公司，也中税收局追查转让定价文档

[Transfer Pricing Document]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-22-transfer-pricing.html

23 - 成本分摊协议什么来的

[Cost Contribution Arrangement]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-23-cost-contribution.html

24 - 成本分摊协议核心要素 – 参与方

[Cost Contribution Arrangement - Participants]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-24-cost-contribution.html

25 - 成本分摊协议核心要素 – 成本

[Cost Contribution Arrangement - Cost]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-25-cost-contribution.html

26 - 成本分摊协议核心要素 – 参与者贡献的数额

[Cost Contribution Arrangement - Contribution]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-26-cost-contribution.html

27 - 成本分摊协议核心要素 – 成本分摊是否恰当

[Cost Contribution Arrangement - Whether Proportionate Sharing is Appropriate]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-27-cost-contribution.html

28 - 成本分摊协议核心要素 – 加入支付和退出补偿

[Cost Contribution Arrangement - Entry, Withdrawal and Termination

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-28-cost-contribution.html

29 - 转让定价案例 - 额外的补税和罚款 1560万令吉
[Cost Contribution Arrangement NOT Accepted - suffered additional tax and penalties of RM15.6 million]

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-29-1560-cost.html

30 - 市场又是怎样定价的?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-30.html

☘️☘️☘️☘️☘️☘️☘️☘️☘️☘️

1. 特讯 51：2021年1月1日起，请注意转移定价（Transfer Pricing）

https://ccsyourauditor.blogspot.com/2020/12/51202111transfer-pricing.html

2. Issue No. 15/2021 ：一旦税务局作出要求，需要在14天内提交转让定价文档

https://ccsyourauditor.blogspot.com/2021/03/issue-no-152021-14.html

3. Issue No. 38/2021 ：联合国发布新的 2021 年转让定价实用手册

[UN releases New 2021 Practical Manual on Transfer Pricing]

https://ccsyourauditor.blogspot.com/2021/06/issue-no-382021-2021-un-releases-new.html

#CbCR

#CCA

#ComparabilityAnalysis
#ControlledTransaction
#ComparableUncontrolledPriceMethod
#ContemporaneousTransferPricingDocumentation
#CostContributionArrangement
#CostPlusMethod
#CUP
#EarningsStrippingRules
#FAR
#FunctionalAnalysis
#IntragroupFinancing
#IntraGroupServices
#LocalFile
#MalaysianTransferPricingGuidelines
#MasterFile
#OECD
#ProfitSplitMethod
#RelatedPartyTransaction
#ResalePriceMethod
#TransactionalNetMarginMethod
#TNMM
#TransferPricingMethods
#TPDocument
#WhatIsTransferPricing

#马来西亚转让定价
#什么是转让定价

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz

Saturday, July 24, 2021

如何像大家姐一样思考：57 - 哪些案件可以带去劳工法庭

1. 哪些案件可以带去劳工法庭?

2. 雇主可以去劳工部举报员工的吗？

3. 劳工部的职责、程序又是怎样的？

4. 去到劳工部是不是一定就会赔钱？

[关于这个问题我先给答案： “谁说在 Labour Court 员工就包赢”

https://ccsyourauditor.blogspot.com/2020/10/labour-court.html

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

《A-Z裁员减薪实战+案例》线上课程 【31-7-2021】，#会为你深入讲解

疫情下。。。

#老板如何减薪裁员才不会惹官司？

#员工如何保障自己的权益才不会被裁员？

✅ 裁员减薪如果不合法，听说万一搞不好被告的话是要赔钱的？

✅ 如果老板提出减薪裁员，员工可以 Say No 吗？

⚠️ 切记，#解雇可不是老板说了算，#而是要遵守劳工法规的！⚠️

#没有人喜欢解雇或减薪，#但有时候不得不这么做，#既然无法避免就应该认真面对！

#合法裁员减薪的第一步是不为裁员减薪而裁员减薪。

此课程将引领大家检视 👉 “裁员减薪”是否合法合理的三大步骤。

上了课后，#老板可以避免踩上地雷，#而员工则可以清楚知道本身的权利。

❤️❤️ 好康头 ❤️❤️:

🅰️  #26个价值连城的 ‘A-Z #裁员文档样本 (英文 Template) #随课程附送给大家！初步推算，这 26 个非常 Practical 的 Template，如果找专业人士做的话， 应该最少都需要 RM 26,000。

🅱️ 30 天重看

#详情： 👉

https://forms.gle/K9iXbcjvob1d88GA9

Saturday, July 17, 2021

哥不仅是 Auditor：58 - MIA 为中小型会计事务所举办《Weathering the Covid-19 storm》免费线上分享

1. #CCS 非常荣幸获得 MIA 棣下的 YPWG (Young Professionals Working Group，中文称为青年专业人士工作组）的邀请，在线上与青年专业人士进行交流分享的其中一个嘉宾

2. 详情：

👉 主题：Weathering the Covid-19 storm，华语的意思大概是 - 抵御 Covid-19 疫情的这场风暴

👉 日期：29-7-2021 (星期四)

👉 时间：3.00pm - 5.00pm

3. 这一次的交流，将讨论以下内容：

✅ 为了实践居家工作，政策和程序上会有哪些主要的变化？

✅ 中小型会计事务所 (SMP) 当前面临的挑战是什么？又如何应对？

✅ 中小型会计事务所 (SMP) 的未来将会是怎样的一个环境？居家工作是否可以继续保留，是否可以持续？

4. 如果你是 MIA 会员，就请多多支持，点击以下衔接报名参加：

https://member.mia.org.my/build/index.html#/login

Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️

The COVID-19 pandemic has changed the way we work and impacted how businesses are run.

This session will explore and discuss how to manage an accounting/audit practice remotely and effectively during an indefinite lockdown

This session will discuss the following：

1. What are the key changes to policies and procedures to adapt to work from home?

2. Current challenges faced by Small Medium Practitioners (SMPs) and how to deal with them

3. What is the future? Is remote working here to stay and is this sustainable?

Moderator: Beh Chian Tyng，Member of MIA-YPWG

Speakers：

Jared Low, CCS - Assurance Director,

Wong Wen Tak, Grant Thornton Johor Bahru, Managing Partner

Dr Ashwin Chee, KPJ Healthcare Berhad - Consultant Physician Psychiatrist

Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️Ⓜ️

5. 马来西亚会计师公会 ( MIA) 官方网页：https://www.mia.org.my/v2/

#审计之道博大精深，#建议大家找一个有经验的老师指导

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. COVID-19 Impact on Audits of Entities Applying MPERS

https://www.at-mia.my/2021/06/28/covid-19-impact-on-audits-of-entities-applying-mpers/

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz

Thursday, July 15, 2021

如何像大家姐一样思考：56 - 员工辞职或雇佣合约终止: 解除合约 [Staff Termination and Resignation: Termination of Employment]

1. 即使雇佣合约 [Employment Contract] 又或者招聘信 [Offer Letter] 里面由注明，劳资双方可以通过给与对方通知 [Notice] 而终止雇佣合约

2. 但是要注意的是，这项条款的行使权，只落在员工身上

3. 马来西亚的劳工法的潜在规则是，雇主是不能随意通过给与员工1个月，或某个月的通知，而单方面解除雇佣合约

4. 在工业法庭的审理案件中，我们也发现，除非雇主能够证明解除合约是合情合理的，否则一旦惹上官司，最终都是得作出赔偿

5. #所提供的样本只供参考而已 [免责声明：

👉 请注意，所提供的信息虽然实用，但不保证其准确性和合法性。此网站由世界各地的读者阅读，每家公司的情况都不一样。

👉 因此，#同样也建议向您的律师或HR顾问咨询，以确保您的法律解释和决定对您当下的状况是正确的]。

6. 如果政策具有法律影响，本质上具有诉讼性，对员工有个人影响（如安全程序），用人单位在分发政策之前，强烈建议让律师审查政策。

👉 确保你与你的律师沟通，让律师审查政策的法律含义和适当的措辞。

7. 下载 - https://www.ccs-co.com/publications/categories/hr-staff-handbook

#劳工法之道博大精深，#建议大家找一个有经验的老师指导。

✳️✳️✳️✳️✳️✳️✳️✳️✳️✳️✳️✳️

1. #员工手册政策
[Employment and Staff Handbook Policies]

👉 https://ccsyourauditor.blogspot.com/2021/04/34-employment-and-staff-handbook.html

2. 员工手册政策 1: #薪酬政策
[Staff Handbook Policies: Remuneration]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-8-hrdf-staff-handbook.html

3. #员工手册政策 2: #禁止吸烟政策
[Staff Handbook Policies: No Smoking Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-9-staff-handbook-policies.html

4. #员工手册政策 3: #药品政策
[Staff Handbook Policies: Drugs Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-10-staff-handbook-policies.html

5. #员工手册政策 4: #酒精政策
[Staff Handbook Policies: Alcohol Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-11-staff-handbook-policies.html

6. #员工手册政策 5: #天气恶劣和公共交通中断政策
[Staff Handbook Policies: Severe Weather and Disruption to Public Transport Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-12-staff-handbook-policies.html

7. #员工手册政策 6: #环境政策
[Staff Handbook Policies: Environmental Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-13-staff-handbook-policies.html

8. #员工手册政策 7: #通讯电子邮件和互联网政策
[Staff Handbook Policies: Communications, Email, and Internet Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-14-staff-handbook-policies.html

9. #员工手册政策 8: #举报政策
[Staff Handbook Policies: Whistleblowing Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-15-staff-handbook-policies.html

10. #员工手册政策 9: #社交媒体政策
[Staff Handbook Policies: Social Media Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-16-staff-handbook-policies.html
11. #员工手册政策 10: #通讯电子邮件互联网政策和社交媒体政策
[Staff Handbook Policies: Communications, Email, Internet Policy, and Social Media Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-17-staff-handbook-policies.html
12. #员工手册政策 11: #公司车政策
[Staff Handbook Policies: Company Car Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-18-staff-handbook-policies.html

13. #员工手册政策 12: #私家车补贴政策
[Staff Handbook Policies: Private Car Allowance Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-19-staff-handbook-policies.html

14. #员工手册政策 13: #照顾家属的紧急假政策
[Staff Handbook Policies: Emergency Leave for Care of Dependants Policy]
👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-20-staff-handbook-policies.html

15. #员工手册政策 14: #工作人员搜查政策
[Staff Handbook Policies: Employee Search Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-21-staff-handbook-policies.html

16. #员工手册政策 15: #着装政策
[Staff Handbook Policies: Dress and Appearance Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-22-staff-handbook-policies.html
17. #员工手册政策 16: #职场人际关系政策
[Staff Handbook Policies: Personal Relationships at Work Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-23-staff-handbook-policies.html

18. #员工手册政策 17: #公司外的商业利益政策
[Staff Handbook Policies: Outside Business Interests Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-24-staff-handbook-policies.html

19. #员工手册政策 18: #医疗和牙科预约政策
[Staff Handbook Policies: Time Off for Medical and Dental Appointments Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-24-staff-handbook-policies_26.html

20. #员工手册政策 19 : #员工保留政策
[Staff Handbook Policies: Staff Retention Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-33-staff-handbook-policies.html

21. #员工手册政策 20: #恩恤休假政策
[Staff Handbook Policies: Compassionate Leave Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-26-staff-handbook-policies.html

22. #员工手册政策 21: #员工自携电子设备政策
[Staff Handbook Policies: Bring Your Own Device (BYOD) Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-27-staff-handbook-policies.html

23. #员工手册政策 22: #手机使用政策
[Staff Handbook Policies: Mobile Phone Use Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-28-staff-handbook-policies.html

24. #员工手册政策 23: #工作场所中政治活动政策
[Staff Handbook Policies: Political Activity in the Workplace Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-29-staff-handbook-policies.html

25. #员工手册政策 24: #与工作相关的社交活动政策
[Staff Handbook Policies: Work-related Social Events Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-30-staff-handbook-policies.html

26. #员工手册政策 25: #工作场所的宗教信仰政策
[Staff Handbook Policies: Policy on Religious Observance in the Workplace]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-31-staff-handbook-policies.html

27. #员工手册政策 25: #通知期限政策
[Staff Handbook Policies: Notice Periods Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-32-staff-handbook-policies.html

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#员工辞职或雇佣合约终止系列:

1. 员工辞职或雇佣合约终止: 辞职确认
[Staff Termination and Resignation: Acknowledgement of Resignation]

👉 https://ccsyourauditor.blogspot.com/2021/07/53-staff-termination-and-resignation.html

2. 员工辞职或雇佣合约终止: 辞职面试表格

[Staff Termination and Resignation: Exit Interview Form]

https://ccsyourauditor.blogspot.com/2021/07/55-staff-termination-and-resignation.html

3. 如何像大家姐一样思考：56 - 员工辞职或雇佣合约终止: 解除合约

[Staff Termination and Resignation: Termination of Employment]

https://ccsyourauditor.blogspot.com/2021/07/56-staff-termination-and-resignation.html

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz

哥不仅是 Auditor：57 - Virtual Stock-Taking 内部培训

1. 由于受新冠疫情影响，财务报表审计所涉及的重要项目或要素的专业判断难度加大。

2. 尤其利用会计估计程度较高的事项，判断的主观因素增加，不确定性加大，对企业财报的编报工作和审计师的审计工作均提出更高要求。

3. 因此，Auditor 🕵️‍♀️🕵️‍♀️ 在疫情（Covid-19）当下的审计工作，不得不把重心放在：

👉 风险识别和评估程序，因为与之前的审计相比，现在出现了新的或增加的错误陈述风险（risks of material misstatement ）

👉 设计和执行审计程序

👉 评估持续经营假设

👉 评估期后事项影响及披露，疫情可能会影响企业如何评估和披露期后事项（events after the reporting date ），并需要管理层对这些事项作出重大判断。

4. 受到疫情影响，审计师或许需要建议企业们采用新或不同的方式的监控、获取和（或）编制财务数据，例如：库存盘点测试 (Stock take)

5. 当无法执行某些审计程序 (例如上述所提到的 - 库存盘点测试)，同时也无法执行其他替代程序时，审计师便可能需要发出有保留的审计意见。

6. 对任何有向银行借贷的公司来说，上述（5），或许会导致他们面临持续经营的风险，因为银行或许会因为这一份审计报告，而取消或调整他们的融资措施 / 便利

7. 继早上的转让定价 (Transfer Pricing) 后，下午 CCS 再进行了另外一场的 Virtual Stock-Taking 内部培训，让 30 位 CCS 的伙伴们：

👉 深入了解 Virtual Stock-Taking （包括挑战）；

👉 如何安排 Virtual Stock-Taking；

👉 如果让客户接受 Virtual Stock-Taking 这种新的方式；

👉 所需要的 Audit programme。

8. 下载马来西亚会计师公会 ( MIA) 所发布的 Covid-19 FAQs on Auditing：

👉 https://www.ccs-co.com/publications [Reference: CCS Library 48/2021]

#审计之道博大精深，#建议大家找一个有经验的老师指导

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. COVID-19 Impact on Audits of Entities Applying MPERS

https://www.at-mia.my/2021/06/28/covid-19-impact-on-audits-of-entities-applying-mpers/

哥不仅是 Auditor：56 - CCS 转让定价内部培训

1. 不久前，分享了一个发生在 2019年的转让定价案件，相关公司需要额外的补税和罚款 1560万令吉

2. 而今年 1 月 1 日·开始，没有准备转让定价的公司，在新的第 113B 条文下会被罚款 2 万至 10 万令吉

3. 同时，公司的所得税报表，即：Form C 有问：是否有准备转让定价文件

4. 于是有人不禁问：公司自己是否可以准备 TP Document 的？

5. 当然可以啦，不过有三个点要注意，分别是：人才方面、数据方面，及成本方面

🕵️‍♀️🕵️‍♀️ 人才方面 🕵️‍♀️🕵️‍♀️

👉 公司内部需要耗时、耗费培养

👉 具有税务知识、会计知识、国际税务知识、国际会计知识、国际贸易知识、法律知识、统计学知识、经济学知识、企业管理知识和好的外语水平等的复合型专业人才。

🧰🧰 数据方面 🧰🧰

👉 需要单独购买数据库，而价格每年从3万至10多万美元不等

💰💰 成本方面 💰💰

👉 由于关联交易同期资料准备内容复杂、专业性强、准备时间长、工作量大

👉 以公司内部人员自行编制，恐不符合经济效益原则，

👉 况且数据库的购买价格动辄几十万元，若公司本身要自行购买，其金额远超过聘请专家编制报告的费用。

6. 那为什么找有专业能力的会计师或税务顾问做，收费都好像不便宜？

7. 那是因为：他们帮你解决了人才方面、数据方面，及成本方面这三个问题

#TP之道博大精深，#建议大家找一个有经验的老师指导

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#转让定价实务问答系列

1 - 么是同期资料和当中的主体文档、本地文档、国别报告，以及特殊事项文档

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-1.html

2 - 准备同期资料 [Contemporaneous Transfer Pricing Documentation] 的目的是什么?

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-2-contemporaneous.html

3 - 主体文档 [Master File] 主要内容有哪些?

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-3-master-file.html

4 - 本地文档 [Local File] 主要内容有哪些?

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-4-local-file.html

5 - 税收局为什么好像只查我?

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-faq-5.html

6 - Form C 内的《关联业务往来信息》与转让定价同期资料内容和要求有什么不一样?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-6-form-c.html

7 - 税收局是否要求企业在年度申报时，提交同期资料?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-7.html

8 - 企业如果没有按规定准备转让定价同期资料，有何风险?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-8.html

9 - 同期资料准备的合规标准有哪些?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-9.html

10 - 本地转让定价文档 [Local File]中关联交易可接受的转让定价方法有哪些?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-10-local-file.html

11 - 本地转让定价文档 [Local File]中需要重点关注关联方的哪些信息?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-11-local-file.html

12 - 企业提交的同期资料中，有哪些常见问题?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-12.html

13 - 转让定价可比性分析中为什么要进行财务分析?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-13.html

14 - 税收局在做转让定价的财务分析，大概会包括哪些内容?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-14.html

15 - 转让定价中的财务分析有哪些方法和技巧?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-15.html

16 - 在转让定价的财务分析中有哪些财务指标可以运用?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-16.html

17 - 在转让定价上如何进行财务分析信息的筛选?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-17.html

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】?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-18.html

19 - 如何通过财务分析，对企业的功能有初步了解?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-19.html

20 - 如何进行关联交易和非关联交易的净利率分析？

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-20.html

21 - 转让定价中费用的差异，是否反映功能差异?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-21.html

22 - 行业分析的作用是什么?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-22.html

23 - 行业分析的内容有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-23.html

24 - 行业分析资料的来源有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-24.html

25 - 企业所处的行业对企业盈利水平有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-25.html

26 - 如何运用行业报告开展转让定价分析?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-26.html

27 - 行业分析，是否要考虑地理位置和市场区域?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-27.html

28 - 市场可比性，包括哪些经济情形?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-28.html

29 - 产业周期对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-29.html

30 - 产业政策对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-30.html

31 - 市场竞争环境及行业对企业有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-31.html

32 - 如何评价企业在集团价值链中的地位?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-32.html

33 - 企业行业分析与可比性分析有什么关?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-33.html

34 - 示例制药行业有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-34.html

35 - 示例汽车行业，有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-35.html

36 - 示例大宗农产品行业，有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-36.html

37 - 什么是功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-37.html

38 - 为什么要进行功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-38.html

💡💡💡💡💡💡💡💡💡💡💡💡💡💡

#Transfer Pricing 转让定价系列

1 - 转让定价，究竟是骗术还是魔术
[A critique of Transfer Pricing: It's not art, science - its magic!]

https://ccsyourauditor.blogspot.com/2021/01/tp-1-critique-of-transfer-pricing-its.html

2.1 - 宜家家居玩转转让定价，绝世经典
[Ikea: flat pack tax avoidance through Transfer Pricing Arrangement]

https://ccsyourauditor.blogspot.com/2021/01/tp-21-ikea-flat-pack-tax-avoidance.html

2.2 - 宜家家居玩转转让定价，2009年至2014年在欧盟避税估计10亿欧元
[IKEA transfer pricing strategy: disassembly instructions]

https://ccsyourauditor.blogspot.com/2021/01/tp-22-2009201410-ikea-transfer-pricing.html

2.3 - IKEA 玩转转让定价，天衣无缝大师级的税筹 10亿欧元
[IKEA transfer pricing strategy: disassembly instructions]

https://ccsyourauditor.blogspot.com/2021/01/tp-23-ikea-10-ikea-transfer-pricing.html

3 - 转让定价: 您需要知道的5件事
[5 things you should know about Transfer Pricing]

https://ccsyourauditor.blogspot.com/2021/01/tp-3-5-5-things-you-should-know-about.html

4 - 转让定价: 税基侵蚀和利润转移的由来
[About BEPS, Base Erosion and Profit Shifting]

https://ccsyourauditor.blogspot.com/2021/01/tp-4-about-beps-base-erosion-and-profit.html

5 - 转让定价: 没有最好，只有“被认为”最适合的方式
[Selection of Methods (How, Why and Use of Methods)]

https://ccsyourauditor.blogspot.com/2021/01/tp-5-selection-of-methods-how-why-and.html

6 - 谁需要准备转让定价文档
[Who should prepare Transfer Pricing Documentation]

https://ccsyourauditor.blogspot.com/2021/01/tp-6-who-should-prepare-transfer.html

7 - 马来西亚的 “转让定价”
[Transfer Pricing In Malaysia]

https://ccsyourauditor.blogspot.com/2021/01/tp-7-transfer-pricing-in-malaysia.html

8 - 关于“独立交易原则”，马来西亚有什么立法或法规?
[How Malaysia's legislation or regulation make reference to the Arm’s Length Principle?]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-8-how-malaysias.html

9 - “独立交易原则”的由来
[A brief History of the Arm’s Length Principle]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-9-brief-history-of.html

10 - OECD 转让定价指南在马来西亚所扮演的角色
[Role of the OECD Transfer Pricing Guidelines under Malaysia legislation]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-10-oecd-role-of-oecd.html

11 - 马来西亚有任何法律或法规为“关联方”作出定义吗？
[Any Malaysia legislation or regulation provide a definition of related parties?]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-11-any-malaysia.html

12 - 马来西亚的转让定价方法
[Transfer Pricing Methods in Malaysia]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-12-transfer-pricing.html

13 - 马来西亚"转让定价"方法的遴选准则
[Criterion uses in Malaysia for the application of transfer pricing methods]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-13-criterion-uses-in.html

14 - 制药行业，如疫苗生产商行业特点及转让定价的问题
[Nature of the business/industry and market conditions of Pharmaceutical Industry]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-14-nature-of.html

15 - 有谁可以做 Transfer Pricing？
[Transfer Pricing Documentation Step BY Step]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-15-transfer-pricing.html

16 - 积极主动准备可能发生的“转移定价”审计
[5 Ways to be Proactive and Prepared for Transfer Pricing Audits]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-16-5-ways-to-be.html

17 - “转移定价”，与你有关吗 [Transfer Pricing, Is it applicable to you]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-17-transfer-pricing-is.html

18 - “转移定价”的 3A2A法则
[Transfer Pricing - Rule of 3A2A]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-18-3a2a-transfer.html

19 - 选择好转让定价的会计师或税务顾问，切实做好关联交易同期资料准备

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-19.html

20 - 跨国关联企业一般有着共同的目标，并由一个中心进行控制

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-20.html

21 - 转让定价与国际避税 – 1：跨国关联企业简介

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-21-1.html

22 - 本地公司，也中税收局追查转让定价文档
[Transfer Pricing Document]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-22-transfer-pricing.html

23 - 成本分摊协议什么来的
[Cost Contribution Arrangement]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-23-cost-contribution.html

24 - 成本分摊协议核心要素 – 参与方
[Cost Contribution Arrangement - Participants]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-24-cost-contribution.html

25 - 成本分摊协议核心要素 – 成本
[Cost Contribution Arrangement - Cost]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-25-cost-contribution.html

26 - 成本分摊协议核心要素 – 参与者贡献的数额
[Cost Contribution Arrangement - Contribution]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-26-cost-contribution.html

27 - 成本分摊协议核心要素 – 成本分摊是否恰当
[Cost Contribution Arrangement - Whether Proportionate Sharing is Appropriate]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-27-cost-contribution.html

28 - 成本分摊协议核心要素 – 加入支付和退出补偿
[Cost Contribution Arrangement - Entry, Withdrawal and Termination

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-28-cost-contribution.html

29 - 转让定价案例 - 额外的补税和罚款 1560万令吉
[Cost Contribution Arrangement NOT Accepted - suffered additional tax and penalties of RM15.6 million]

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-29-1560-cost.html

☘️☘️☘️☘️☘️☘️☘️☘️☘️☘️

1. 特讯 51：2021年1月1日起，请注意转移定价（Transfer Pricing）

https://ccsyourauditor.blogspot.com/2020/12/51202111transfer-pricing.html

2. Issue No. 15/2021 ：一旦税务局作出要求，需要在14天内提交转让定价文档

https://ccsyourauditor.blogspot.com/2021/03/issue-no-152021-14.html

3. Issue No. 38/2021 ：联合国发布新的 2021 年转让定价实用手册
[UN releases New 2021 Practical Manual on Transfer Pricing]

https://ccsyourauditor.blogspot.com/2021/06/issue-no-382021-2021-un-releases-new.html

#CbCR
#CCA

#ComparabilityAnalysis
#ControlledTransaction
#ComparableUncontrolledPriceMethod
#ContemporaneousTransferPricingDocumentation
#CostContributionArrangement
#CostPlusMethod
#CUP
#EarningsStrippingRules
#FAR
#FunctionalAnalysis
#IntragroupFinancing
#IntraGroupServices
#LocalFile
#MalaysianTransferPricingGuidelines
#MasterFile
#OECD
#ProfitSplitMethod
#RelatedPartyTransaction
#ResalePriceMethod
#TransactionalNetMarginMethod
#TNMM
#TransferPricingMethods
#TPDocument
#WhatIsTransferPricing

#马来西亚转让定价
#什么是转让定价
🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz

Tuesday, July 13, 2021

#Transfer Pricing 转让定价: 29 - 转让定价案例 - 额外的补税和罚款 1560万令吉 [Cost Contribution Arrangement NOT Accepted - suffered additional tax and penalties of RM15.6 million]

1. 当成本分摊概念在2009年刚出现的时候，很多企业都开心的以为 : 关联公司之间共担的项目，在转让定价这环节，总算有解决方案出现了

2. 但是，事到如今，大家似乎也很难找到深入的介绍

3. 为此，我在之前分享了几篇关于成本分摊协议 [Cost Contribution Arrangement] 的文章

4. 今天要说的是关于一起发生在 2019年的转让定价案件: Shell People Services Asia Sdn Bhd (SPSA) v Ketua Pengarah Hasil Dalam Negeri

5. 之所以要提这个案件，那是因为相关公司也就是 Shell People Services Asia Sdn Bhd 的转让定价方案不获得税收局的认可

6. 最终，税收局要 Shell People Services Asia Sdn Bhd 额外的补税和罚款 1560万令吉

7. Shell People Services Asia Sdn Bhd 当然不同意，因此把案件带到高庭去，以申请司法审计 [Judicial Review]