The Study Of The Difference And Coordination Between Customs Valuation And Transfer Pricing

The process by which customs determines the customs value of import and export goods is called customs valuation.Because of the influence of the relationship between affiliated enterprise,for the associated enterprises import and export goods customs valuation process,cannot clinch a deal the price directly,and should be cut off relationship impact on prices,in order to ensure the fairness of customs valuation.From another perspective,the tax authority is mainly based on the principles of fair trade for management deal clinch a deal the price adjustment,so as to confirm the related transactions of the taxable profits of the enterprise,which formed the system of transfer pricing tax adjustment.The purpose of this paper is to explore the differences and coordination between the customs valuation system and the transfer pricing system of tax authorities.This paper from the basic principles,comparable analysis,specific methods and the use of sequential aspects such as comparative analysis of the two sets of customs valuation and transfer pricing system,and on this basis,it is concluded that the transfer pricing methods could be used to supplement the customs valuation clinch a deal the price law of the conclusion.This possibility is based on two sets of the height of the system on the basic principles and specific methods are similar,and the customs valuation method in theory and the equivalence of transfer pricing method is the premise of this possibility.For this reason,based on the related cases,to discuss the customs when determining and adjusting pricing multinational companies use the sales environment test methods,and summarizes the customs based on the experience of the transfer pricing.Finally,based on the above research,this paper puts forward effective Suggestions for the application of transfer pricing method in customs valuation.