转让定价：转售价格法

为了顺利执行转让定价方法，业界引入了多种方法以简化企业的税务计算。其中一种核心的转让定价方法是再销售价格法（Resale Price Method）。本文将带您深入了解什么是再销售价格法、其运作机制、适用场景以及优缺点。

1. 什么是再销售价格法（RPM）？

1. 再销售价格法（RPM）是一种传统的交易方法，用于判断交易是否符合独立交易原则（arm’s length principle）。在转让定价分析中，再销售价格法将执行营销和销售职能的关联销售公司作为受测方。

2. 使用此方法时，需以关联企业向第三方销售产品的价格为基准，该价格被称为再销售价格。

3. 随后，从该再销售价格中扣除通过比较可比非受控交易得出的毛利率。在此基础上，进一步扣除与购买此类产品相关的成本（如关税）。剩余金额即被视为关联企业间受控交易的独立交易价格。

4. 简而言之，该方法通过测试转售商的毛利率来进行评估。在此过程中，我们需要寻找非关联方的供应和销售成本，并核实其是否在印度转让定价法规所允许的范围内。

2. 印度关于再销售价格法的转让定价法规有哪些？

《所得税规则》第 10B(1)(b) 条针对再销售价格法规定了以下转让定价准则：

1. 确定企业从关联企业购买财产或获取服务后，转售给非关联企业或提供给非关联企业的价格；
2. 从该再销售价格中扣除企业或非关联企业在购买和转售相同或类似财产，或获取并提供非受控交易时所获得的正常毛利率；
3. 将由此得出的价格进一步扣除企业在购买财产或获取服务过程中产生的相关费用；
4. 对由此得出的价格进行调整，以考虑国际交易（或特定国内交易）与可比非受控交易之间，或进行此类交易的企业之间在职能及其他方面（包括会计实务差异）的差异，这些差异可能会对公开市场上的毛利率产生重大影响；
5. 将上述第 (4) 点得出的调整后价格视为企业从关联企业购买财产或获取服务时的独立交易价格。

3. 再销售价格法下独立交易毛利率的计算

为计算再销售价格法下的独立交易毛利率，需遵循以下步骤：

第一步：确定从关联企业转让的产品或服务的再销售价格。

第二步：确定与非关联方之间的可比交易，或两个独立企业之间的其他可比交易。（对所考虑的交易进行可比性分析，并选择最合适的交易作为可比对象）

在进行可比性分析时，建议考虑以下几点：

1. 产品可比性——包括特性、质量、最终用途、新颖性、功能、附加产品、售后服务等。

2. 合同条款——包括提供的信用期、关联交易、合同期限、合同数量、交货地点等。

3. 承担的风险——在关联企业间的交易中，关联企业可能不会直接向最终消费者销售。然而，在公开市场交易中，独立实体会面临库存风险和消费者违约风险。其他关联企业所承担的这些风险必须进行量化，并对价格进行相应调整。可能还存在其他需要调整的类似风险。

4. 地理因素——包括产品销售或生产的地点、政府法规、适用税收、原材料来源等。

第三步：分析受控交易与被视为可比的非受控交易之间的差异。量化职能差异对利润率的影响，并进行调整以得出毛利率。

第四步：最后，从再销售价格中扣除毛利，得出转让价格。

示例：

A company ¨P¨ Ltd. deals in IT products. Recently it had purchased a number of projectors from a related party- Q Ltd., and from a non-related party- R Ltd.. Here is how the Resale Price Method will apply:

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Taking into consideration above steps, the Arm's Length Gross Profit Margin under RPM can be computed as follows:

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NOTE: Here, the Arm's Length Price is the price which should have been paid but Price Paid to Q Ltd. is the price actually paid. 

4.When to use the Resale Price Method

The Resale Price Method is indeed tempting but there's a right place to use it. This method works only under unique circumstances that allow its fool-proof execution. Therefore, before proceeding with RPM, one must consider the following points to ensure viability of its results:

1. Distributor Companies– Resale price is much suitable in a model where one enterprise produces and another enterprise only resells. In such cases, the gross profit can be easily determined and split between the two enterprises or multiple enterprises.
2. When the Cost Plus Method is not reliable– A better alternative to the Resale Price method is the Cost Plus Method where all costs are billed at a fixed margin and excess profits are retained by the distributor company. In a way, it is exactly opposite of the Resale Price Method where excessive profits get accumulated with the distributor company.
3. Reliable calculation of Cost of Goods Sold– A reliable calculation of Cost of Goods Sold is prerequisite to arriving at Gross Profit Margin. Thus, if the COGS of the transaction cannot be established without any complications, the resale price method may not produce reliable results.
4. No Major Value Addition by Distributing Enterprise– The distributor enterprise dealing with the ultimate customer should not be holding major intangibles or making significant value additions to the product or service. Further, there should not be a long chain of enterprises dealing with the product before ultimate sale to customers as it may involve a complex calculation of resale price at multiple levels.

5.Strengths and Weaknesses of RPM

5.1 Strengths of Resale Price Method

1. The method is based on Market Price. This means that it represents a method based on demand, thus making it more reliable in situations where there is a weak relationship between cost and sale prices.

2. This method can be used to ensure that the distributor companies do not make inappropriate profits, as the distributors earn arm’s length gross profit margin, and thus, excess profits are transferred to the manufacturing enterprise.

5.2 Weaknesses of Resale Price Method

1. If an associate enterprise on the buy-side does significant value addition before selling to customers, it may lead to complex calculations in arriving at the gross profit margin.

2. Since not all enterprises follow the same accounting principles, computing comparable gross profit margin may sometimes involve undoing the differences between accounting policies.

3. Establishing a gross profit margin of an uncontrolled transaction and adjusting the same according to the transaction of the enterprise with reasonable accuracy is difficult and can often be a long process as it requires a detailed analysis of both the transactions, the products and the economic conditions.