Визначення та застосування звичайної ціни в призмі податкового законодавства

Abstract

Розкрито зміст понять «звичайні ціни», «трансфертне ціноутворення» та особливості їх визначення відповідно до діючого законодавства. Проаналізовано випадки застосування звичайних цін та їх вплив на визначення об’єкта оподаткування. Досліджено та зроблено порівняння положень Податкового кодексу щодо визначення контрольованих операцій. Запропоновано напрями подальших досліджень.

The meaning of the usual price, transfer pricing and peculiarities ofs their definitions in accordance with current legislation are revealed. The comparison of peculiarities of apllying the normal price before and after the enactment of the Tax Code is conducted. The features of the Tax Code introduced in September 2013 are characterized. The author analyzes the cases of average prices and their impact on the definition of the object of taxation. The comparison of the provisions of the Tax Code according to the meaing of controlled transactions is carried out and comparison of processing data fulfilled by residents and non-residentsis is conducted. The features of the application of transfer pricing related to individuals are pointed, a detailed description of the legal and natural individuals who are considered as related parties under TC is provided. The author investigates the following methods for determining normal price: comparative uncontrolled price (unique selling); resale price; «cost-plus»; net income, distribution of income. It is proved that when selecting the method used to price in controlled transaction completeness and reliability of the source data and the validity of the adjustment which is fulfilled to ensure the comparability of the conditions of controlled and comparable transactions are to be considered. Having analyzed the nature of the data methods, the author states that all of them are based on a comparison of either price or profitability. Considering the given research the application of methods of determination of such parameters as the «market price range» and «range of market profitability» is studied. The article presents the detailed algorithms for determining these parameters. Innovations, tax legislation on regular prices require the development of new approaches to the control procedure of the definition and application of such prices. The article reviews current methods of control and critical assessment directions for future research are offered.