Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing Article 16
The Resale Price Method set forth hereof shall refer to the situation where the Arm's-length price would be the price computed by the resale price of the assets involved in the Controlled Transactions at which the profit-seeking enterprise undertaking Controlled Transactions resells the assets involved in such Controlled Transactions to Unrelated Parties, subtracting the gross profit calculated in accordance with the gross profit margin realized in comparable Uncontrolled Transactions. The formula is set forth as below:Arm's-length Price = Resale Price to Unrelated Parties × (1- Gross Profit Margin realized in a comparable Uncontrolled Transaction)Gross Profit Margin = Gross Profit / Net Sales RevenueThe applicable resale price as referred to in the preceding Paragraph is the price at which the Tangible Assets involved in the Controlled Transaction is resold to the Unrelated Parties. If such resale price is not available, the applicable resale price is equal to the price at which contemporaneous, previous or subsequent resale(s) of the same assets are made, provided, however, that appropriate adjustments shall be made pursuant to Paragraph 2 of Article 8 based on the factors as described in Paragraph 1 of Article 8 that may affect the price or profit.The gross profit margin of the comparable Uncontrolled Transaction referred to in the first Paragraph shall be the gross profit margin earned by the profit-seeking enterprise undertaking the Controlled Transactions from reselling Tangible Assets of the same category which are purchased from Unrelated Parties to other Unrelated Parties. If such gross profit margin is not available, the gross profit margin can be determined based on the gross profit margin of other profit-seeking enterprises, with similar functions, risks and contractual terms, that purchases Tangible Assets of the same category from Unrelated Parties and resells to other Unrelated Parties.In order to evaluate the applicability of the resale price method, the factors described in Paragraph 1 of Article 8 shall be considered, particularly the following factors which may affect the gross profit margin:1. Functions performed, such as sales, marketing, advertising program, and services.2. Risks assumed, such as inventory levels and turnover rates, and corresponding risks.3. Contractual terms, such as scope and terms of warranties provided, sales or purchase volume, credit terms and delivery terms.4. Market conditions, such as the level of the markets, such as wholesale or retail market.5. Whether or not Intangible Assets are involved in the transaction.6. Cost structures, such as the age of machinery and equipments.7. Business experience, such as whether or not the business is in a start-up or mature phase.8. Management efficiency.9. Consistency in accounting practices, such as the evaluation method of costs and inventory.If there are any differences of the factors prescribed in the preceding Paragraph between the profit-seeking enterprise and its Controlled Transactions and comparables, appropriate adjustments shall be made to eliminate the impacts on the gross profit margins. In the event that the impacts of such differences on the margins are unable to be eliminated by appropriate adjustments, other Arm's-length Methods as set forth hereunder shall apply.
中文原文 營利事業所得稅不合常規移轉訂價查核準則第16條
本準則所定再售價格法，係按從事受控交易之營利事業再銷售予非關係人之價格，減除依可比較未受控交易毛利率計算之毛利後之金額，為受控交易之常規交易價格。
其計算公式如下：常規交易價格＝再銷售予非關係人之價格×（１－可比較未受控交易毛利率）毛利率＝毛利／銷貨淨額前項所稱再銷售予非關係人之價格，指受控交易標的之有形資產再銷售予非關係人之價格；其無此價格者，以相同之有形資產再銷售時或再銷售前、後，銷售予非關係人之價格為準，但應就第八條第一項規定影響價格或利潤之因素，比照同條第二項規定進行合理之調整。
第一項所稱可比較未受控交易毛利率，指該營利事業自非關係人購進同種類有形資產再銷售予非關係人之毛利率；其無此毛利率者，得以執行功能、承擔風險及契約條款類似之其他營利事業自非關係人購進同種類有形資產再銷售予非關係人之毛利率為準。
評估再售價格法之適用性時，應考量第八條第一項規定之因素，尤應特別考量下列影響毛利率之因素：
一、執行之功能，如銷售、行銷、廣告及服務。
二、承擔之風險，如存貨水準及其週轉率及相關風險。
三、契約條款，如保證範圍及條款、交易數量、信用條件、交貨條件。
四、市場情況，如處於批發或零售之市場層級。
五、交易內容是否包含無形資產。
六、成本結構，如機器、設備已使用之年數。
七、商業經驗，如處於開創期或成熟期。
八、管理效率。
九、會計處理之一致性，如成本及存貨評價方法。
營利事業及其所從事之受控交易與可比較對象間，如存在前項因素之差異，應就該等差異對毛利率之影響進行合理之調整，其無法經由合理之調整以消除該等差異者，應依本準則規定採用其他適合之常規交易方法。
其計算公式如下：常規交易價格＝再銷售予非關係人之價格×（１－可比較未受控交易毛利率）毛利率＝毛利／銷貨淨額前項所稱再銷售予非關係人之價格，指受控交易標的之有形資產再銷售予非關係人之價格；其無此價格者，以相同之有形資產再銷售時或再銷售前、後，銷售予非關係人之價格為準，但應就第八條第一項規定影響價格或利潤之因素，比照同條第二項規定進行合理之調整。
第一項所稱可比較未受控交易毛利率，指該營利事業自非關係人購進同種類有形資產再銷售予非關係人之毛利率；其無此毛利率者，得以執行功能、承擔風險及契約條款類似之其他營利事業自非關係人購進同種類有形資產再銷售予非關係人之毛利率為準。
評估再售價格法之適用性時，應考量第八條第一項規定之因素，尤應特別考量下列影響毛利率之因素：
一、執行之功能，如銷售、行銷、廣告及服務。
二、承擔之風險，如存貨水準及其週轉率及相關風險。
三、契約條款，如保證範圍及條款、交易數量、信用條件、交貨條件。
四、市場情況，如處於批發或零售之市場層級。
五、交易內容是否包含無形資產。
六、成本結構，如機器、設備已使用之年數。
七、商業經驗，如處於開創期或成熟期。
八、管理效率。
九、會計處理之一致性，如成本及存貨評價方法。
營利事業及其所從事之受控交易與可比較對象間，如存在前項因素之差異，應就該等差異對毛利率之影響進行合理之調整，其無法經由合理之調整以消除該等差異者，應依本準則規定採用其他適合之常規交易方法。