Theo kinh nghiệm hỗ trợ lập hồ sơ v

Theo kinh nghiệm hỗ trợ lập hồ sơ và giải trình với cơ quan thuế, cơ quan thuế thường chấp nhận phương pháp so sánh tỷ suất lợi nhuận thuần, ít khi chấp nhận phương pháp so sánh giá giao dịch độc lập. Chỉ chọn phương pháp so sánh giá giao dịch độc lập khi phát hiện chênh lệch giá giữa hai loại giao dịch, dễ nhận diện, dễ tính toán, nhằm làm tăng hoặc giảm nghĩa vụ thuế theo ý chí. Tuy nhiên, sau khi áp dụng phương pháp so sánh giá giao dịch độc lập, cơ quan thuế vẫn có thể tiếp tục áp dụng phương pháp so sánh tỷ suất lợi nhuận thuần.

Results (English) 1:

Empirical support documentation and explanations to the tax authorities, tax authorities generally accepted method of comparing net profit margin, rarely accepted method of comparing independent transaction price. Just select the comparison method independent transaction price when discovering the price difference between the two types of transactions, easy to identify, easy to calculate, in order to increase or reduce the tax obligations under the will. However, after applying the method to compare and independent transaction, the tax authorities may still continue to apply the method compares the net profit margin.

Results (English) 2:

According to experience supporting profiling and interpretation with the tax authority, the tax authority generally accepts methods of comparing net profit rates, rarely accepting methods of comparing the price of independent transactions. Only select the method of comparing the transaction price independently when detecting the price difference between the two types of transactions, easy to identify, easy to calculate, to increase or decrease tax obligations in the discretion. However, after applying the comparison method of the independent transaction price, the tax authority can still continue to apply the comparison method of net profit.

Results (English) 3:

According to the experience of filing and explaining to the tax agency, the tax agency is often accepted the method of a fair profit, At least accept a method of independence trading prices. Only a method to compare individual transactions when they detect a difference between two types of transactions, easy to identify, to increase, or reduce the tax purposes of the will. However, after applied the method of comparing an independent trade, the tax agency can continue to apply the method of comparison profits.