轉讓定價- 會計點入

💰 財經台其他 - 商業及金融

[匿名]

2008-10-13 4:31 am

轉讓定價 = Tranfer Pricing
公司要將外國公司的盈利轉移到子公司,
會計點入 ?

更新1:

Thanks, I know it is for Tax, But we also need to make entry for accounting, for example: make a Income from this

更新2:

Example : Dr AR Cr Income ( For transfer price) is it right for my concept ? Can you help me more for me to know, because my Boss told me to do this , make a invoice to 母公司, Charge them and become our (子公司) income in P& L.

更新3:

Thanks a lot ~ ^^

回答 (2)

Maverick

2008-10-14 7:27 pm

轉讓定價係指圍內公司為集團公司提供貨品或服務，而所訂定價格有時會偏高旨在將利潤由一間公司轉去另一間公司。你如果就咁開一張發票好似你話做一個收入，稅務局正常係無可能俾你做費用。一般呢啲稅務安排會係跟OECD Model去決定價格而唔係就咁開一張發票將利潤轉出。你最好搵有呢方面嘅專業人仕幫你而唔係自己亂做！
希望幫到你！

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用戶2576

2008-10-13 5:47 am

Transfer pricing is not a matter of accounting but a tax issue. It is a matter of the amount of the price or cost used in these transactions for tax issues. In accounting, we just treat it as sales and purchases.

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收錄日期: 2021-04-25 20:31:27
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